Section 74A replaces the earlier Sections 73 and 74, creating a unified framework for tax recovery in cases of short payment, erroneous refunds, and wrongful ITC. The provision simplifies GST ...
The authority declined an advance ruling request on roasted areca nut classification after noting that the issue had already been decided by the Madras High Court, leaving no scope for ...
The Karnataka High Court ruled that refund of accumulated ITC under Section 54(3)(ii) cannot be denied merely because the ...
The authority imposed penalties after a company filed Form PAS-3 35 days late following a rights issue allotment. The order highlights the mandatory 30-day deadline for filing return of allotment ...
Taxability of grants under GST depends on whether the funding represents consideration for a supply. If a grant involves contractual deliverables or obligations, it may be treated as taxable ...
CAAR Mumbai rejected an advance ruling request on roasted areca nuts, holding that the classification issue had already been decided by the Madras High Court and no new facts were ...
Debt Recovery Tribunal (DRT) is a specialized tribunal established to adjudicate and recover debts due to banks and financial institutions. It handles loan recovery cases and enforcement of security ...
The Finance Bill 2026 proposes allowing taxpayers to file an Updated Return even after receiving a reassessment notice under Section 148. This move aims to reduce litigation by enabling voluntary ...
The ROC held that filing the return of allotment beyond the 15-day statutory limit violates Section 42 and imposed penalties on the company and responsible ...
The notification expands reporting rules to include central bank digital currencies, electronic money products and relevant crypto-assets for tax information ...
Companies often assume that approval of Form INC-22 completes a registered office change. However, the law mandates Regional Director approval and additional filings, making INC-22 only the final step ...
The High Court held that Section 94 of the BNSS only allows authorities to call for documents and does not empower police to freeze bank accounts. Since the account was frozen without proper statutory ...
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