NCLT Chennai admitted the Section 9 petition, holding the settlement agreement did not alter the operational debt or constitute novation, and initiated CIRP.
Gujarat HC set aside denial of GST refund interest and directed consideration from the original refund application under Section 56 CGST Act.
Karnataka HC dismissed the State’s appeal, upheld restriction of penalty to ₹25,000 and ordered refund of the remaining amount for transport without an e-way bill.
CESTAT Chennai set aside the service tax demand, holding the extended limitation period was not invocable as suppression with intent to evade was not established.
NCLT Indore partly allowed the RP’s application, directing suspended directors to provide records, HMS access and cooperate with the CIRP.
Calcutta HC upheld joint settlement of an excise licence under Rule 14(6), holding multiple willing and eligible heirs can jointly receive the licence.
Explains the legal framework for analytics-based GST enforcement under Sections 29, 74, 129 and 130, focusing on statutory powers and procedural safeguards.
Delhi ITAT held the section 148 notice time-barred and upheld deletion of sections 69A and 69C additions due to lack of cogent evidence.
Learn the key changes in ITR forms for AY 2026–27, including AIS, pre-filled data, simplified ITR eligibility and disclosure requirements.
Article examines GST enforcement against scrap dealers, highlighting analytics-based actions, retrospective cancellations, Section 74 notices and calls for balanced enforcement.
