The High Court set aside a GST order after finding that the show cause notice was uploaded only under the Additional Notices Tab, denying the assessee a fair opportunity to respond.
The High Court condoned a 285-day delay in filing a GST appeal and restored the matter for decision on merits, holding that sufficient cause was shown.
The High Court held that passing an assessment order without granting a personal hearing, despite non-response to portal notices, violates procedural fairness and warrants remand.
The Budget restricts capital gains tax exemption on SGBs only to original subscribers. Secondary market buyers now face taxation at redemption, altering investment outcomes.
The compendium explains the legal structure, jurisdiction, and appeal process of GSTAT as it becomes operational from 2026. It also highlights procedural burdens that may affect effective access to justice.
The High Court upheld temple entry by non-Hindu invitees when authorised by the Thanthri. It ruled that such permissive entry does not breach the temple entry law.
Explains why U.S. citizens and resident aliens must report global income and how exclusions apply. The key takeaway is that living abroad does not remove U.S. filing obligations.
The piece outlines statutory conditions and procedural steps governing ESOPs in India. The key takeaway is that ESOP flexibility exists only with strict legal compliance.
Digital savings accounts simplify banking with easy access and fewer steps, but they also introduce learning curves and security concerns. The key takeaway is balancing speed and comfort with trust and familiarity.
The Tribunal held that the Assessing Officer cannot apply FMV for capital gains and book value for business income on the same converted asset. Section 45(2) mandates consistent valuation to prevent artificial inflation of taxable income.
