GSTN has launched an online facility allowing eligible taxpayers to opt out of Rule 14A registration. Filing of pending returns and Aadhaar authentication are mandatory pre-conditions.
The Tribunal emphasized 33%–40% value addition at the UTK unit and scientific assembly processes to conclude that real manufacturing took place. It directed deletion of disallowances made across five assessment years.
Expert analysis of UAE Free Zone tax planning for digital and consulting businesses. Corporate tax rules, QFZP eligibility, substance requirements, PE risks and transfer pricing compliance under Federal Decree-Law No. 47 of 2022.
Under the Companies Act, 2013 | Sections 230–232 | NCLT Jurisdiction ABSTRACT This article examines the concept, legal framework, and practical mechanics of a Composite Merger Scheme under Indian corporate law — an advanced restructuring mechanism that allows a merger and a demerger to be executed simultaneously within a single NCLT proceeding. Using the illustrative […]
Calcutta High Court held that violation of principles of natural justice and erroneous order cannot be reason for bypassing the statutory remedy of appeal under section 76 of the Andaman and Nicobar Islands Value Added Tax Regulation, 2017. Accordingly, writ petition stands dismissed.
Customs exemptions, MSME financing tools, and infrastructure reforms operate within statutory frameworks like the Customs Act, FEMA, and MSMED Act, ensuring fiscal policies are legally enforceable.
From 1 February 2026, most tobacco products attract 40% GST with excise-based levies replacing compensation cess. GST will now be computed on MRP instead of transaction value.
The Court held that unhygienic public facilities near a residence infringe the right to life and dignity under Article 21. MCD was directed to demolish the structures and provide proper waste management facilities.
elying on Supreme Court precedent, the Court upheld ITAT’s finding that reopening based on reappraisal of existing records is invalid. The Revenue’s appeal was dismissed.
The High Court set aside an ex parte GST order after finding lack of proper service and denial of hearing. It held that mandatory opportunity under Section 75 must be granted before adverse determination.
