This article explains how Section 6 of the CGST Act reconciles single interface with cross-empowerment. It highlights how ...

The Court held that an appeal filed electronically within limitation, with pre-deposit and portal-uploaded order, is legally ...

The Court clarified that abetment requires proof of the accused’s intention to instigate suicide. Angry words spoken in a ...

The Court ruled that large gaps between GST returns and ITR figures cannot justify Section 74 demands without forensic verification. Actual supplies must be established through ...

The Supreme Court granted bail noting over eight months of pre-trial custody, absence of charge framing, and likely delay in ...

The High Court remanded the matter after holding that the taxpayer was denied a fair hearing when the show cause notice and ...

While not deciding the validity of the disputed notifications, the High Court granted relief due to lack of hearing.The ...

The Tribunal held that a common, perfunctory sanction under Section 153D is invalid. The key takeaway is that lack of ...

The High Court refused bail in a GST case involving allegations of operating multiple non-existent firms to pass on fake ITC ...

The Tribunal ruled that Service Tax cannot be levied merely on reimbursement figures taken from accounts without evidence of ...

The issue was whether a search-based assessment could be completed within 12 months after a Supreme Court ruling. The Court ...

The Tribunal ruled that penalty under Section 78 was not sustainable where Service Tax under RCM was paid prior to the show ...