Delhi High Court holds that the right to cross-examine witnesses in GST proceedings is not unfettered, and blanket requests ...

The IFSCA has proposed widening the definition of Lloyd’s Service Companies to include group entities and members of Lloyd’s ...

HC held that delayed appeals need not prevent GST Registration restoration when taxpayer undertakes to file returns and pay ...

The Court declined to exercise writ jurisdiction, holding that allegations of fraudulent ITC require factual scrutiny through the appellate process. The petitioner was directed to pursue an appeal ...

Delhi High Court held that GST SCNs and orders are legally valid when authenticated using digital keys, even without visible signatures, and that statutory appeal under Section 107 is appropriate ...

The Court remanded the case after finding that the SCN was uploaded only in the Additional Notices tab, preventing the petitioner from replying. Fresh adjudication was ordered, and the ...

The ruling found no liability to deduct TDS because individual payments to transferors were below the statutory threshold. Consequently, the fee and interest imposed under Section 234E were set ...

The circular mandates stronger verification of applicant eligibility under Section 29A and requires RPs to present detailed compliance notes to the CoC. The key takeaway is enhanced scrutiny to ensure ...

Tribunal held that AO erred by rejecting agricultural income based on estimated rates and online data while ignoring affidavits from buyers. It ruled that uncontroverted evidence cannot be replaced by ...

Tribunal upheld capital gains exemptions after finding that assessee had furnished proof of investments under sections 54F and 54EC. The ruling confirms that omission to consider evidence cannot ...

The Court held that penalty for delayed reversal of credit on obsolete inputs was unjustified since no advantage was gained and the credit had been duly reversed. The writ petition was allowed, and ...

The Tribunal held that granting only one day to reply to a show-cause notice violated principles of natural justice. The assessment order was set aside and the matter remanded for fresh ...