Month: April 2026
1,943 articlesIncome Tax

Income Tax
SC to Examine Whether Verification Requirement Survives Section 148A Amendment
Service Tax

Service Tax
Service Tax Exemption Allowed Due to Substantial Compliance Despite Procedural Lapses
Goods and Services Tax

Goods and Services Tax
GST Appeal Allowed as GSTAT Becomes Functional, Limitation Relaxed Till 30th June 2026
Excise Duty

Excise Duty
Excise Appeal Dismissed as Time-Barred Due to Delay Beyond Statutory Section 35 Limit
Goods and Services Tax

Goods and Services Tax
GST Appeal Rejection Invalid as Bombay HC Allows Pre-Deposit Later to Ensure Merits Hearing
Goods and Services Tax

Goods and Services Tax
Typographical GSTIN Error Penalty Not Examined in Writ; Appeal Remedy Advised
Income Tax

Income Tax
Unexplained Credits Taxed u/s 68: No Business Income or 80-IB Deduction Without Proof
Excise Duty

Excise Duty
Penalty Set Aside: Broker Not Liable Without Possession of Goods under Excise Rule 26(2)
Custom Duty

Custom Duty
Bank Account Attachment Quashed as Six-Month Section 110(5) Limit Expired Without Extension
Service Tax

Service Tax
