Discover how the Central Excise (Amendment) Act, 2025 revamps tobacco taxation, introducing steep excise duties on cigarettes, chewing tobacco, and smoking mixtures to boost revenue and promote public health.
Learn how GST scrutiny through ASMT-10 is administrative, non-adversarial, and aimed at voluntary correction, while DRC-01 triggers formal adjudication with penalties and litigation risk.
Courts are divided on whether the DRP-specific deadline under Section 144C(13) overrides the general assessment time bar in Section 153.
This explains the statutory conditions, approvals, and filings required for issuing securities through preferential allotment under the Companies Act, 2013.
This explains when investment values must be written down under AS 13 and Ind AS, and why recognising impairment is essential for accurate financial reporting.
Hospitals and medical NGOs must disclose all foreign grants, equipment, and medicines under FCRA; non-compliance can lead to frozen funds or registration suspension.
The Court overturned convictions after finding contradictions, missing proof of possession, tainted recoveries, and unreliable forensics. It reaffirmed that convictions cannot rest on infirm investigations.
The Court held that once scrutiny is closed with ASMT-12, no further demand can be raised on identical grounds. The key takeaway is finality of accepted scrutiny proceedings.
The court held that GST liability rests with firms and responsible persons, not their auditor, reaffirming that professionals cannot be arrested mechanically without direct culpability.
A practical two-day GSTAT workshop equips professionals with drafting, presentation, and procedural skills to excel in GST appellate practice.
