Gujarat High Court held that entire addition towards bogus purchases not justifiable accordingly, addition at the rate of 6% of the bogus purchases is fair and reasonable. Accordingly, appeal of ...

Whether exporter can issue a GST credit note for returned goods. As per current provisions of GST law and administrative ...

Supreme Court emphasized that clauses using permissive language, such as may be sought, do not establish a binding ...

Courts differ on condoning GST appeal delays beyond limits. Madras HC adopts a liberal approach, while Allahabad HC insists on strict statutory ...

NCLAT Chennai held that resolution professional is permitted to issue fresh Form G and to invite Expression of Interest (EoI) from new and interested eligible Prospective Resolution Applicants subject ...

CESTAT Mumbai held that there is no provision/ stipulation that prohibits temporary retention of goods in non-bonded area while remedies were under way and, that too, with permission from customs ...

Delhi High Court held that the used jewellery worn by the passenger would fall within the ambit of personal effects in terms of the Baggage Rules, 2016. Accordingly, the same would be exempt from ...

They also explained that the renting service, including furniture, was approved by the SEZ Unit Approval Committee for use in authorized operations. Department argued that furniture did not fall under ...

NCLAT Chennai held that delay of 26 days in filing of the report under Section 106 of the Insolvency and Bankruptcy Code, 2016, by the Resolution Professional condoned as reasonable cause of ...

ITAT Kolkata ruled a Section 263 revision invalid because the underlying Section 143(3) assessment was based on an improperly formatted Section 143(2) notice, violating CBDT ...

ITAT Kolkata quashed an assessment, finding the Section 143(2) notice invalid due to non-compliance with CBDT format instructions and issuance by an officer lacking pecuniary ...

ITAT Hyderabad permits ₹49.65 lakh Foreign Tax Credit as assessee filed Form 67 within amended Rule 128(9) timeline for AY ...