The Gujarat High Court set aside GST detention proceedings after finding that the final order was passed beyond the mandatory seven-day period prescribed under Section 129(3) of the CGST Act. The ruling reiterates that statutory timelines in detention cases must be strictly followed.
The Delhi High Court held that reassessment proceedings for AY 2013-14 were valid since the limitation period stood extended till 30 June 2021 under TOLA.
GSTN has permanently removed PDF-based Annexure-B filing for ITC refund claims and made the Excel-based Offline Utility compulsory from 18 May 2026.
The article explains the mandatory requirements of the Directors’ Report under Section 134(3) of the Companies Act, 2013 and highlights key disclosures companies must include.
The Calcutta High Court set aside the order passed under Section 148A(d) after holding that failure to grant a personal hearing amounted to violation of principles of natural justice.
The article explains the scope, applicability, and safeguards provided under the POSH Act, 2013, including complaint mechanisms, ICC requirements, and employer responsibilities for workplace safety.
Supreme Court held that Input Tax Credit claims cannot be validated merely through invoices and cheque payments, requiring purchasers to prove genuine movement and delivery of goods.
The Supreme Court ruled that multiple injuries on the deceased’s body and absence of typical hanging signs disproved the theory of suicide. The husband’s life sentence for murder and cruelty was accordingly upheld.
PFRDAs 2026 amendment redefines the assets of the National Pension System Trust, expressly covering subscriber funds, securities, and other investments. The change provides greater clarity on the assets held by the Trust on behalf of NPS subscribers.
Eempt income, which were disallowed under Section 14A could not be automatically added back to compute the book profit for Minimum Alternate Tax (MAT) under Section 115JB without pinpointing real, actual expenditures recorded in the books of accounts by tax authorities that possess a direct nexus with the tax-free earnings.
