The article examines how Section 122(1A) broadens GST penalty provisions beyond taxable persons to beneficiaries and participants. It also analyses issues relating to multiple penalties, retrospective application and emerging judicial trends.
The Delhi High Court held that Google could not use the registered trademark HINDWARE as advertising keywords and granted a permanent injunction. The Court also awarded ₹30 lakh in nominal damages and litigation costs.
ICAI declared the CA Final May 2026 examination results, with 7,931 candidates qualifying as Chartered Accountants. The announcement also included pass percentages and the All India rank holders.
ICAI clarified that the alleged security breach involved only an examiner training portal and did not affect examination records, marks, or answer books. Stakeholders have been advised to rely only on official ICAI communications.
CBIC has amended Notification No. 27/2018-Customs (N.T.) by inserting “Navi Mumbai” as a new entry in the notified table. The amendment has been issued under Section 7(1)(f) of the Customs Act, 1962.
CBIC has issued fresh instructions prescribing uniform procedures, timelines, and case classifications for recording Customs offence cases in DIGIT. The revised framework also introduces structured data governance and phased auto-population of enforcement reports.
This article explains India’s legal framework governing films, digital media, certification, licensing, and exhibition. It also highlights landmark legal disputes that have shaped the regulation of the Indian film industry.
This article examines conflicting judicial views on whether capital gains exemption is available when a new residential house is purchased in the name of a spouse or family member. It explains that while several High Courts have adopted a liberal approach, the issue remains unsettled due to the absence of a Supreme Court ruling.
The article explains why buyers should avoid claiming ITC when purchase invoices are missing from GSTR-2B. It outlines the legal position, supplier follow-up process, and practical safeguards to protect input tax credit.
This guide covers the following: what exactly a GST amendment is, which fields can be changed (and which cannot), how Form REG-14 works, the step-by-step process for major and non-major amendments, and when you will need a new registration instead of an amendment.
