Passport Renewal During ITC Fraud Proceedings: Supreme Court’s Authoritative Guidelines The Legal Issue Whether an individual arrested for GST fraud (Section 69) and facing criminal proceedings can have their passport renewed, despite the restrictions under Section 6(2)(f) of the Passports Act, 1967, which mandates refusal of travel documents to those with pending criminal cases. Facts… Read More »
Revocation of Cancellation: Restoration Allowed Even After Time Limit Elapses Issue Whether a GST registration cancelled for non-filing of returns (under Section 29) can be restored even if the statutory time limit for filing a revocation application under Section 30 has already expired. Facts The Cancellation: The registration of the assessee was cancelled because they… Read More »
INCOME TAX Act 1961 vs 2025 Section wise Table Based on the comprehensive excerpts provided from both the Income-tax Act, 1961 (as amended by Finance Act, 2025) and the Income-tax Act, 2025, here is the exhaustive section-mapping table. 1. Preliminary, Definitions & Basis of Charge Old Section (IT Act, 1961) Heading in Old Act New… Read More »