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Recent Posts
- Assam High Court: GST Registration Must Be Restored if All Pending Returns and Dues are Paid.
- GSTAT Orders Builder to Refund ₹98.72 Lakh Profiteered ITC Benefit with Interest and Penalty.
- Each financial year is a separate unit of assessment; clubbing them into one notice is a jurisdictional error that collapses the GST legal framework.
- Assam High Court Grants Bail: GST Arrest Before BNSS Notice Appearance Time is Procedurally Defective.
- Odisha High Court: Limitation Period Under Section 54 Cannot Bar Refund of Duplicate GST Payments.
- Gujarat High Court: ITC Not Blocked Under Section 17(5)(d) for Land Sub-Plotting Without Construction Activity.
- Supreme Court: TCS Under Section 206C(1C) Not Applicable on Compounding Fees from Illegal Mining.
- Search Assessments Quashed: Defective Section 65B Certificates and Mechanical Section 153D Approvals Vitiate Tax Additions.
- Supreme Court Rejects Revenue’s SLP; Cooperative Societies Eligible for Section 80P(2)(d) Deduction on Bank Interest.
- The Stamp Duty Value (SDV) as of the agreement date (2005) should be used, not the SDV on the registration date (2011).
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