Explore the case of Star Engineers Pvt. Ltd. as Bombay High Court allows rectification of Form GSTR-1 post due-date, impacting Input Tax Credit. Understand the legal implications and steps taken.
ITAT Delhi Bench ruling on eligibility for income tax deduction under Section 54. Learn why a house purchased in the spouse’s name qualifies and understand key considerations.
Unlock GST refund complexities! Dive into Section 54(3)(ii) of the CGST Act, 2017. Know how matching input and output, irrespective of tax rates, allows refunds. Stay compliant, claim your entitlement
Explore Rule 142(1) of CGST Rules mandating electronic issuance of notices and demands under GST Act. Learn about the recent Delhi High Court directives and their implications.
Dive into misuse of legislative provisions under Section 168A of CGST Act. Analysis of Notification No. 56/2023-Central Tax, legal challenges, and court responses.
Stay informed on CGST Act 2017: Extension of Time Limits for FY 2018-19 & 2019-20 Demand Orders. Explore implications, automatic extension for SCN, and legal clarifications. Get insights on the recent government notification and its impact. For detailed information, refer to our comprehensive article. Disclaimer: This content is for informational and educational purposes, not legal advice. For queries, consult a legal professional
Supreme court in Haldiram Incorporation Pvt. Ltd. Vs Amrit Hatcheries Pvt. Ltd. & Ors. held that Properties sold under Auction Sale in SARFAESI Act before declare insolvency, could not be treated assets of Corporate Debtor.
Explore the impact of the recent extension, through Notification No. 09/2023, on the time limit for issuing demand orders under Section 73(10) of the CGST Act for the financial year 2017-18.
Explore how Reverse Charge Mechanism (RCM) can lead to double taxation under GST laws. Understand implications through court decisions.
NCLT Mumbai ruling in CP(IB) No. 21/MB-IV/2023 establishes that a Real Estate Project becoming a Decree Holder under RERA remains a creditor in the Home Buyers class.