Telangana HC permitted a delayed Section 107 GST appeal against a Section 73 order and restrained recovery under Form GST DRC-13 for two weeks.
Telangana HC restored a GST appeal, permitting additional grounds on a pending Section 161 rectification application for delay condonation.
Telangana HC permitted manual filing of a GST registration revocation application after the GST portal barred filing beyond the prescribed time limit.
EPF Scheme, 2026 replaces the 1952 framework with digital compliance, revised withdrawals, claim timelines, VPF recognition and other key reforms.
Overview of Indian rulings on cross-border secondments, highlighting Centrica, Abbey Business Services and EY US decisions on FTS taxability.
Article examines bank valuation practices, proposes independent valuation reforms, and urges RBI and Government policy intervention.
A comprehensive Direct Tax Ready Reference for AY 2026-27 covering Finance Act, 2026. Includes income tax rates, TDS/TCS, capital gains, deductions, depreciation, due dates, advance tax, return filing, tax audit, and important Income-tax provisions in a single chart.
Delhi HC quashed a block assessment under Section 158BC, holding Section 143(2) notice was mandatory and post-search material could not sustain the assessment.
CESTAT Mumbai set aside denial of preferential duty on Thai gold jewellery imports, holding that valid Certificates of Origin could not be discarded without following the prescribed verification mechanism.
CESTAT Ahmedabad held that AIFTA exemption on cocoa powder imported from Malaysia could not be denied solely on the basis of a CBEC letter without verifying the Certificate of Origin through the prescribed procedure.
