This interpretation, extending the logic to Section 75 (5) of the CGST Act, suggests that when three adjournments are granted ...

Taking the facts and circumstances into account, CESTAT modified the impugned order, reducing the penalty under Section 112 (a) from Rs. 4,00,000 to the original amount of Rs. 65,000. The redemption ...

The case originates from an earlier directive by the CESTAT on March 27, 2011, requiring Laurel Wires Ltd to make a pre-deposit of ₹20 lakhs. Following this, the tribunal rendered its final order in ...

The Ministry of Home Affairs (MHA) administers the Foreign Contribution (Regulation) Act, 2010 (FORA, 2010) and rules made thereunder which regulates the receipt of foreign contribution by NGOs/ ...

Waiver scheme under Section 128A mandates that any appeal against the requisite demand order should not remain pending with Appellate authority. In both the above-mentioned cases, the status of the ...

The Gauhati High Court in the Construction Catalysers Pvt. Ltd. judgment had specifically addressed the procedural requirements under Section 73 of the CGST Act and the Assam Goods and Services Tax ...

Delhi High Court has intervened in a case concerning the retrospective cancellation of Goods and Services Tax (GST) registration, emphasizing that tax authorities must provide clear reasons and proper ...

Madras High Court held that claim of Input Tax Credit [ITC] barred by limitation in terms of section 16 (4) of the Central Goods and Services Tax Act, 2017 [CGST Act] but within period prescribed u/s.

Becoming a Chartered Accountant is not just about clearing exams—it’s about fighting for your future, your identity, and your dreams. The CA journey is long, tough, and filled with setbacks, but what ...

Delhi High Court dismissed the anticipatory bail application and held that statutory requirement of prior approval under section 17A of the Prevention of Corruption Act, 1988 not attracted in case of ...

CESTAT Delhi held that service tax correctly demanded on the basis of Form 26AS since the appellant has not filed any returns and is also not registered with service tax department. Accordingly, ...

In order to avoid such untoward consequences; it is always advisable to file tax returns in India by NRIs, irrespective of the amount of Income. In nutshell, Filing of Tax Return in India has ...