Explains how exceeding the Rs.2.5 lakh B2B tax limit under Rule 14A now triggers a portal-level block on GSTR-1. Highlights ...

Explains statutory and constitutional remedies available after an ex parte GST order. Highlights how improper service can ...

This case explains that errors in mandatory e-forms, including incorrect AGM details, amount to statutory non-compliance.

The draft Bill mandates cost-reflective tariffs and annual regulatory determination to restore utility finances. It also ...

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

Proposed amendments aim to reduce timelines and simplify procedures for refunds of unclaimed shares and dividends. The ...

Disallowance made in an ex parte order was overturned after evidence showed a clear borrowing-to-lending link. The ruling ...

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

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

Explains the shift from transaction value to MRP-based valuation under Rule 31D. Highlights how GST will now be calculated on printed retail ...

The notification substitutes updated tariff tables for specified imports while retaining existing values. The key takeaway is valuation continuity for listed goods from 30 January ...

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 ...