Relief from Penalties Under Section 270A Due to Legal Precedents and Calculation Errors 1. Penalty Protection: Bona Fide Reliance on Legal Precedent Title: [Protection from Penalty Under Section 270A(6) When Deduction is Based on Then-Binding High Court Precedents] The Issue: An assessee claimed a deduction based on a High Court decision that was valid at… Read More »
Publication of appointment of Nodal Officer in respect of section 14A 3 of Integrated Goods and Service Tax Act 2017 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 17th February, 2026 S.O. 858(E).— In pursuance of clause (b) of sub-section (3) of section 79 of the Information Technology Act, 2000 (21 of 2000)… Read More »
Grievance Redressal Mechanism Launched for Filing Appeals before GST Appellate Tribunal (GSTAT) The Office of the Commissioner of GST and Central Excise (Appeals–I), Chennai, has issued Public Notice No. 02/2025-26 (dated February 06, 2026) to address technical and procedural hurdles taxpayers face while filing appeals before the newly operational GST Appellate Tribunal. 1. Context… Read More »