The Delhi High Court held that reassessment beyond three years requires approval under Section 151(ii). Notices issued with approval from the wrong authority were set aside.
The Supreme Court dismissed the Revenue’s plea and affirmed that TCS under Section 206C(1C) applies only to lease or licence holders paying royalty, not to offenders paying compounding fines.
The High Court held that TCS under Section 206C(1C) applies only to lease or licence holders paying royalty, not to offenders paying compounding fines. ITAT’s demand of TCS, interest, and penalty was set aside.
The High Court upheld the GST assessment order, ruling that delay in filing the writ and presence of an auto-generated reference number defeated claims of invalid DIN and unsigned notices.
The Court ruled that liability under Section 93 does not permit tax determination against a deceased proprietor. The impugned orders were quashed with liberty for fresh proceedings.
The High Court held that arrest was not necessary in a dispute over a GST overdraft arrangement. Bail was granted with conditions, noting custodial interrogation was unwarranted.
The Court held that reassessment proceedings cannot be quashed merely due to factual disputes. In absence of jurisdictional defect, the matter must be adjudicated by the Assessing Officer.
Relying on apex court precedents, the High Court ruled that ordinarily bail should be granted in CGST cases involving documentary evidence and limited punishment.
ICAI has introduced a mandatory registration framework for Global Networks between Indian CA entities and overseas firms. The Guidelines define compliance, ethical safeguards, reporting norms, and oversight mechanisms for cross-border professional collaboration.
The amendment sets mandatory measuring ranges and maximum permissible error limits for continuous clinical thermometers. Manufacturers must meet defined technical, safety, and calibration standards.
