Delhi High Court dismissed a writ petition, directing taxpayers to approach the appellate authority as an alternate remedy in cases of fraudulent availment of Input Tax Credit, emphasizing proper legal recourse.
Supreme Court refines tests to identify real employer–employee relationships, impacting income tax TDS, GST liability, and manpower supply compliance.
Bombay High Court held that interest under Section 56 of the CGST Act must be paid from 60 days after the original refund application, even if the refund is granted later following an appellate order. The Court relied on Lupin Ltd., Ranbaxy Laboratories, and other precedents to reject the Revenue’s stand.
Join a 2-day live workshop with CA Sachin Jain to understand GSTR-9 & 9C deeply. Learn clause-wise analysis, reconciliation techniques, and practical data handling to ensure accurate and confident annual GST filings.
One of major highlights of GST year is GSTR-9 (the Annual Return) and GSTR-9C (Reconciliation Statement), which we are discussing today. GST portal went live on October 14, and as October 2025 approaches, filing for FY 2024–2025 is quickly approaching.
Bombay High Court held that directors cannot escape personal criminal liability for dishonoured cheques even if the company is under insolvency proceedings.
CBDT directs Assessing Officers to standardize verification of pre-operative and film production expenses, following C&AG audit and PAC report.
The Delhi High Court ruled that a technical limitation on the GST portal is no ground to deny a taxpayer’s rightful Input Tax Credit (ITC) re-credit. The Department must use manual intervention to credit the amount if the automated system fails, resolving a dispute over Rs. 23.32 lakh in tax credit.
Allahabad High Court rules that GST cannot apply to goods sent for repair, quashing seizure and penalty imposed on hydraulic excavator under Section 129.
Agra ITAT deleted addition under Section 68, ruling that gifts from sisters (Sharad Maheshwar) were genuine. The Tribunal held the department cannot reject gifts solely because the donor’s tax return was not scrutinized.
