The vehicles never plied on public roads. Believing this exclusive internal use made them exempt, Appellant sought relief from paying motor vehicle tax. The State Transport Department rejected the request and demanded over ₹22 lakh, which the company paid under protest.
Notifications under Section 168A need not be adjudicated in writ jurisdiction since matter could be taken before appellate forum. It may appropriately be pursued before the competent statutory authority empowered to adjudicate factual disputes under the GST Act and the Rules framed thereunder.
Delhi High Court held that implementation of OIO as confirmed by OIA and release of personal jewellery should be directed since mere prospect of filing a review cannot be a ground to hold back implementation of these orders.
CESTAT Mumbai held that ‘Gun Shape Metal Cigarette Lighters’ are not liable for confiscation u/s. 111(d)/ 111(m) of the Customs Act, 1962 since ‘cigarette lighters’ of gun shape remain as lighters by its functioning and not as replica of arms as defined u/s. 69A of the Weapons Act, 1990.
The 56th GST Council Meeting implemented a new three-slab tax structure, correcting inverted duties and lowering rates on essential goods. The changes impact businesses and trade.
56वीं जीएसटी परिषद ने दरों को सरल बनाया: 5% और 18% मुख्य स्लैब। आवश्यक वस्तुओं पर कर घटा, सिन गुड्स पर 40%। व्यापारियों के लिए फायदे और चुनौतियाँ।
The Finance Bill 2025 has altered Section 34(2) of the CGST Act. Learn how the new rule links credit note issuance to ITC reversal and its impact on businesses and bad debts.
A look at how India’s GST 2.0 reforms in 2025 aim to support the circular economy with tax incentives, simplified rates, and faster refunds for sustainable businesses.
GST 2.0 reforms in 2025 impact VDA taxation. This article examines the challenges and opportunities for India’s crypto ecosystem, including stable tax rates and compliance tools.
A Punjab & Haryana High Court ruling clarifies that uploading a tax notice to a portal is not sufficient legal service, reinforcing due process and taxpayer rights to be heard.
