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- Assessment order is remanded for fresh adjudication on merits subject to pre-depositing 50% of the disputed tax.
- GST assessment order passed against a deceased person’s legal heir is remanded for a fresh hearing.
- Delayed GST refunds on seized goods attract statutory interest after sixty days of application.
- GST refund rejection cannot bypass GSTAT via writ when natural justice is fully complied with.
- Assessment order is remanded for fresh adjudication subject to pre-depositing 25% tax and entire late fee.
- Taxation of Capital Gains [Finance Act 2026] New Book by Taxmann Publication
- An unreasoned GST registration cancellation order passed without a personal hearing cannot be legally sustained.
- GST registration cancellation is justified if the taxpayer fails to prove actual movement of goods.
- Pure labour services supplied for constructing stand-alone single residential units are exempt from GST.
- Affiliation fees collected by a statutory university are not a taxable supply under GST.
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