Explains how High Courts use writ jurisdiction to correct GST actions taken without jurisdiction, reasoning, or adherence to natural justice. Highlights key rulings where SCNs and orders were quashed for procedural violations.
Section 135 of the Companies Act, 2013 requires eligible companies to spend 2% of average profits on approved CSR activities, ensuring corporate contributions to education, health, environment, and social development.
The ruling examines the composition of lime products and holds that impurities of 10–15% place them under Heading 2522. The Authority concludes that the applicable GST rate is 5%.
The Supreme Court held that filing chargesheets without sufficient evidence wastes judicial resources and risks unfair prosecution. Only cases with a reasonable prospect of conviction should proceed.
Explains RBI’s extension of the export realisation period to 15 months and details how it impacts declarations, monitoring, and legal compliance under FEMA.
Explains how the 2025 amendment expands eligibility for fast-track mergers and clarifies key compliance requirements, making restructurings faster and more cost-effective.
Explores upcoming digital shift in insolvency processes, highlighting AI, blockchain, and e-adjudication as core components of the future framework.
Explains how continuous training strengthens skills, boosts confidence, and helps businesses stay competitive. Highlights the key takeaway that empowered employees create long-term organisational success.
The Court held that prolonged custody is unwarranted where evidence is largely documentary and risk of interference is minimal. Bail was granted as continued detention violated Article 21 rights.
Court held that GST remains payable if services were rendered, even without payment. It remanded matter for fresh consideration as taxpayer failed to provide adequate evidence.
