Late fees for GSTR-9 cannot be recovered without prior determination. The article clarifies why direct recovery actions violate statutory provisions and natural justice.
The Tribunal found that capital gains were computed without considering the DVO valuation report. It held that ignoring such evidence is improper and directed reassessment based on correct valuation.
Hostel accommodation is exempt only if rent and duration conditions are met. The article explains when GST at 18% applies and when exemption is available.
The Court held that payments made during inspections may indicate coercion. Voluntariness requires free consent and proper opportunity, not pressure.
The Act removes criminal penalties for minor regulatory defaults across 79 laws. It replaces them with civil penalties and adjudication mechanisms.
ITAT held that vacant unsold flats attract tax on notional rent under house property. The key takeaway is that ownership triggers taxation even without actual rental income.
The authority extended food safety officers’ jurisdiction to major airports across India. This ensures stricter monitoring and compliance in high-traffic transit hubs.
FSSAI amended its 2021 notification by omitting several serial entries of Food Safety Officers. The update refines enforcement structure and jurisdiction allocation.
The tribunal ruled that unverified claims of cash payments based on third-party material cannot justify tax additions. It emphasized that evidence must directly implicate the taxpayer.
The new Act reorganises sections, rules, and forms without changing core transfer pricing principles. Taxpayers must adapt to updated references while continuing existing compliance practices.
