The issue was whether online coaching qualifies as OIDAR services. The ruling held it does not, as significant human involvement makes it commercial training, taxable under CGST and SGST.
The case examined whether reassessment approval beyond three years was issued by the competent authority. The court held that approval by an unauthorized officer invalidates the proceedings and set aside the notice.
The case examined whether interest earned on temporarily parked funds is taxable. The court held that funds earmarked for asset acquisition are not surplus, and interest must be treated as capital receipt.
The issue involves technical failures in the Professional Tax portal preventing payments. A request has been made to fix glitches and extend the due date to avoid penalties.
The issue was classification of bundled hotel services under GST. It is clarified that naturally bundled services are taxed as composite supply, while others attract the highest rate as mixed supply.
The draft rules introduce simplified forms, reduced documentation, and digital processes to ease company incorporation. Key changes aim to cut compliance burden and improve efficiency for businesses.
The scheme allows companies to file pending annual returns with just 10% additional fees. It offers a cost-effective opportunity to regularise compliance and avoid penalties.
Courts differ on validity of multi-year GST SCNs under Sections 73 and 74. Issue referred to larger bench; legal position remains unsettled.
The Tribunal held that reassessment proceedings were invalid as approval was taken from the wrong authority beyond three years. It ruled that such non-compliance with Section 151(ii) vitiates jurisdiction and renders the notice void.
The amendment introduces a new category of IFSC-based LLPs with specific regulatory provisions. It enables foreign currency operations and aligns LLPs with global financial practices.
