Search
Jul 26, 202410 min read
Pre-Show Cause Notice Consultation Under GST Law
Pre-SCN consultation under GST fosters dispute resolution, aids compliance, and mitigates litigation.
Jul 20, 20243 min read
ITAT, Delhi Holds That Immunity From Imposition of Penalty Is Not Available in the Case of Misreporting
The ITAT Delhi dismissed the appeal, upholding a 200% penalty on misreported income and rejecting immunity under s. 270A.
Jul 20, 20244 min read
Reassessment Without Independent Inquiry Quashed: P&H High Court Clarifies Boundaries Between ED & IT Department
P&H High Court rules on tax reassessment, highlighting need for evidence and clear authority boundaries.
Jul 17, 202411 min read
The Conundrum of Concurrent Jurisdiction and S. 6(2)(b) of the CGST Act
Exploring s. 6(2)(b) of the CGST Act to prevent dual jurisdiction issues in GST enforcement and tax proceedings.
Jul 17, 20243 min read
Supreme Court Refuses to Interfere in High Court’s Rationalisation of Pandemic Delays in TDS Deposits
SC upholds HC's view that pandemic delays in TDS are 'reasonable cause', averting penalties.
Jul 16, 202411 min read
Overview of GST Assessment Procedure
Explores the GST self-assessment process, ensuring compliance and streamlining tax administration
Jul 14, 20243 min read
[Calcutta HC] Petitioner Allowed to Appeal After Delay Due to Misplaced SCN and Ex-parte Order on GST Portal
Calcutta HC: Appeal allowed due to SCN and ex-parte order wrongly uploaded on GST portal, delay condoned.
Jul 13, 20243 min read
[Calcutta HC] Assessment Proceedings Lack Jurisdiction Without Required Satisfaction Note by AO of Searched Entity
Calcutta HC invalidates s. 158BD proceedings due to missing AO satisfaction note.
Jul 13, 20242 min read
Karnataka HC Holds That GST Proceedings Cannot Continue Against Non-Existing Entities
Karnataka High Court nullifies GST notices to dissolved firms, upholding legal precedents.
Jul 13, 20243 min read
Supreme Court Affirms: Anticipatory Bail Not Maintainable for Summons Under S. 69 of the CGST
The Supreme Court upholds no anticipatory bail for s. 69 of the CGST summons, aligning with past rulings.
Jul 12, 202415 min read
GST and E-commerce: Compliance, Challenges and Legal Issues
GST simplifies tax, boosts transparency, and enhances compliance for e-commerce, making it essential for business efficiency and growth.
Jul 11, 20243 min read
Gujarat High Court Quashes Reassessment Proceedings as Assessee Justifies the Existence of Two PANs
Gujarat HC rules against reassessment based on two PANs, affirming the assessee's valid explanation.
Jul 10, 20243 min read
Judicial Interpretation of Procedural Fairness in GST Appeals: Touchwin Complex (P.) Ltd. v. Assistant Commissioner of Revenue
Calcutta High Court stresses fair hearing rights and judicial discretion in GST appeal delays.
Jul 9, 202411 min read
Navigating Transfer Pricing Compliances: Methods and Frameworks Under Indian Tax Law
Explore the strategic compliance essentials in Indian TP laws for optimal global tax management.
Jul 8, 20243 min read
[ITAT] Judicial Reinforcement of Procedural Compliance and Deduction Standards in Tax Reassessment
Analysis of a key ruling on tax reassessment, highlighting AO's responsibilities and taxpayer rights in procedural compliance.
Jul 7, 202410 min read
Tax Evasion, Avoidance and Planning: Evolution of Jurisprudence
Explore how tax strategies differ legally and ethically in our new analysis. Dive into the nuanced world of tax planning and its implication
Jul 6, 20248 min read
Zero-Rating in GST: A Comparative Analysis of Exports and Imports Under the IGST Act, 2017
Explore the strategic differences and benefits of zero-rating for exports under the IGST Act, enhancing India's global trade.
Jul 3, 20242 min read
GST Policy Wing Clarifies ITC Eligibility Under S. 16(4) of the CGST Act for RCM Supplies
GST Policy Wing clarifies ITC claim rules under RCM, aiming to reduce confusion and prevent litigation.
Jul 3, 20244 min read
Bombay HC Quashes Reassessment: No Taxable Event or Notional Profit Without Sale of Shares
BHC rules no capital gains tax without actual share sale, reinforcing that notional gains aren't taxable events.
Jul 3, 20243 min read
ITAT Rules on the Retrospective Applicability of S. 40(a)(i) of the Income-tax Act, 1961 Amidst Conflicting High Court Judgments
ITAT rules on non-resident payments and TDS disallowance, applying a taxpayer-friendly approach amid conflicting High Court decisions.