ITR FILING DATE FOR COMPANIES AY 2025-26 INCOME TAX LATEST UPDATE
ITR FILING DATE FOR COMPANIES AY 2025-26 INCOME TAX LATEST UPDATE
Issuing Reusable Demo Samples to Staff is Not a Supply; Full ITC is Admissible. Issue Whether the temporary issuance of demo samples to employees for business promotion constitutes a “supply”
Demand Exceeding SCN Amount and Improper Portal Service Violates Law, HC Remands Case. Issue Can a GST demand order be sustained if it demands an amount of tax, interest, and
An Unsigned GST Assessment Order is Legally Invalid and Must Be Set Aside. Issue Is a GST adjudication order legally valid if the summary of the order in FORM GST
Amount Paid Under Protest During Investigation Can Be Adjusted as Pre-Deposit. Issue Whether an amount deposited “under protest” by a taxpayer during a GST investigation, before the passing of a
HC Condones Appeal Delay Beyond Statutory Limit on Medical Grounds. Issue Can a High Court, exercising its constitutional writ jurisdiction, condone a delay in filing a statutory GST appeal beyond
HC Denies Writ for Time-Barred Appeal, Cites Lack of Procedural Flaw. Issue Whether a High Court can entertain a writ petition under Article 226 to review the merits of a
Conditional Lifting of Bank Account Attachment Allowed to Ensure Business Continuity. Issue Can a provisional attachment of bank accounts under Section 83 of the CGST Act be lifted to allow
GST Notice Sent to Old Email is Invalid; HC Holds SCN Time-Barred. Issue Whether a Show Cause Notice (SCN) is considered legally served within the limitation period if it is
GST Demand Against Deceased is Invalid; Notice to Legal Heir is Mandatory. Issue Whether a GST demand proceeding can be validly initiated and a final order passed against a proprietor