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Archive: 16 December 2024

Posts in 16 December 2024

Hearing opportunity must despite no reply to GST notice: Allahabad HC

December 16, 2024 3291 Views 0 comment Print

Allahabad HC quashes ex-parte GST order against Lari Almira House, remanding the case for fresh adjudication with proper hearings and document supply.

Reassessment Post-TOLA & Finance Act 2021: Union of India v. Rajeev Bansal

December 16, 2024 2187 Views 0 comment Print

SC clarifies reassessment notices under TOLA and Finance Act 2021 in Union of India v. Rajeev Bansal. Learn how decision impacts taxpayers and authorities.

Efficient Market Hypothesis: An Overview of Asset Pricing

December 16, 2024 729 Views 0 comment Print

The Efficient Market Hypothesis (EMH) explains how market prices reflect all available information, making it impossible to predict future asset prices.

Iron Ore Export- CRCL/Customs Lab report cannot be basis for Final Assessment

December 16, 2024 1386 Views 0 comment Print

CESTAT Kolkata ruled that the CRCL report cannot be the basis for export duty on iron ore fines, confirming contractual terms as the decisive factor.

Section 128A: GST Amnesty Scheme: A Step Forward or Backward

December 16, 2024 2739 Views 0 comment Print

Analyze Section 128A GST Amnesty Scheme. Covers tax issues from 2017–2020, waives interest/penalty but raises concerns on scope, ITC, and full tax payment.

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