Critical update on GSTR-9 Table 8A auto-population logic for FY 2024-25. Data now relies on GSTR-2B and the document date, impacting Table 8C reconciliation.
Analysis of the new Section 147/148 search assessment in the IT Act. Examines the requirement for incriminating material despite the “deemed information” clause.
Bombay High Court rules that consolidating multiple financial years into a single GST Show Cause Notice (SCN) is without jurisdiction and violates statutory limitation rules.
Gujarat High Court rules refund for double IGST payment cannot be denied on Customs Act limitation grounds, as revenue cannot retain tax paid without authority of law.
Chhattisgarh High Court set aside a GST demand of Rs 5 Cr, ruling the amount violated Section 75(7) of the GST Act by exceeding the SCN’s stated liability.
Overview of India’s legal framework against human trafficking (IPC/BNSS, ITPA), international commitments, and the persistent challenges in law enforcement and victim rehabilitation.
CBDT Circular 15/2025 extends the AY 2025-26 ITR filing deadline for audited accounts from Oct 31 to Dec 10, 2025. Audit reports are now due by Nov 10.
The 2024 Buckeye Trust ITAT case exposed the risks of unverified AI use in law. Learn how fabricated citations and blended authorities led to an order’s withdrawal and a global warning on legal verification protocols.
The Supreme Court set aside High Court and ITAT orders, condoning a 166-day delay in an appeal (Vidya Shankar Jaiswal Vs ITO). The court mandated a justice oriented and liberal approach to delay condonation.
ITAT upheld CIT(A)’s order deleting additions for AY 2013–14, ruling that year fell outside six-year block under Section 153C based on satisfaction date in FY 2021–22.
