During the relevant period, the petitioner filed its return and paid the appropriate taxes. While scrutinizing the petitioner’s monthly return, it was noticed that there was mismatch between GSTR-01 and GSTR-3B/GSTR-2A/2B.
Allahabad High Court permits release of goods under UPGST Act 2017, subject to security, while allowing petitioner to appeal penalty.
As CIT(E) noticed some inconsistencies in the details submitted by the assessee, a show-cause notice was issued to the assessee why the application in Form 10AB should not be rejected.
Supreme Court in Singrauli Super Thermal Power Station case stresses the need for natural justice and disclosure of expert reports in NGT proceedings.
Supreme Court’s judgment in Madhyamam Broadcasting v. Union of India emphasizes procedural fairness under Articles 14, 19, and 21 as core to natural justice principles.
Delhi HC rules against negative blocking of Electronic Credit Ledger (ECL) under Rule 86A, stating it exceeds the scope of ITC provisions. Relief granted to petitioner.
Key decisions from SEBI’s 208th Board Meeting include changes to ESG disclosures, SME IPO norms, merchant banker regulations, and securitized debt instruments.
Govt. issues notification exempting TDS on payments to Credit Guarantee Fund Trust for Micro and Small Enterprises under Income-tax Act.
India imposes definitive anti-dumping duty on Telescopic Channel Drawer Sliders imported from China, effective from 27th June 2024.
The ITAT Jaipur ruling in the case of Alok Vijawat vs. PCIT discusses the invocation of Section 263 for the 2019-20 assessment and challenges raised against it.
