The new law replaces the 1961 Act with a simplified, structured tax system. It reduces compliance burden through streamlined forms and clearer provisions effective April 2026.
The circular addresses how listed entities can raise capital through preferential issues and QIPs. It establishes eligibility conditions, disclosure requirements, and procedural safeguards for such issuances.
The Authority held that information accessible on official websites need not be reproduced under RTI. The appeal was disposed of as the response had already been provided, though delayed.
The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes that lack of clarity may delay genuine cancellation requests and create hardship for small taxpayers.
The issue was whether a GST order passed without considering reply should be set aside in writ. The Court allowed the petitioner to file an appeal with delay condonation, leaving merits open.
The issue was whether a delayed writ against a GST order should be entertained. The Court declined to examine merits and allowed filing of appeal with delay condonation.
The issue was whether relief could be granted against a GST assessment order through writ. The Court allowed the petitioner to file an appeal with delay condonation, leaving merits open.
The Ordinance repeals the professional tax law with immediate effect from April 2026. It preserves past liabilities and proceedings, ensuring continuity for prior obligations while abolishing future tax applicability.
The Court ruled that making unverified allegations against judicial officers amounts to criminal contempt. It emphasized that criticism must be evidence-based and not undermine judicial authority.
The Court held that payments to pigmy agents qualify as employee wages, not taxable services. As a result, GST under reverse charge does not apply.
