Assessment Quashed for Non-Issuance of Pre-SCN Intimation (DRC-01A) for Pre-October 2020 Period

By | November 28, 2025

Assessment Quashed for Non-Issuance of Pre-SCN Intimation (DRC-01A) for Pre-October 2020 Period Issue Whether an assessment order passed under Section 73 of the CGST Act is valid if the Proper Officer proceeded directly from the scrutiny of returns (Section 61) to the assessment order without issuing the mandatory pre-show cause notice intimation in Form GST… Read More »

Category: GST

Regular Bail Granted in Fake ITC Syndicate Case; Custody Not Justified for Documentary Evidence

By | November 28, 2025

Regular Bail Granted in Fake ITC Syndicate Case; Custody Not Justified for Documentary Evidence Issue Whether an accused alleged to be the “key person” behind a syndicate of nine bogus firms issuing goods-less invoices and wrongfully availing Input Tax Credit (ITC) is entitled to regular bail under Section 483 of BNSS, 2023, given that the… Read More »

Category: GST

ITC Denied on Land Lease Rentals for Factory Construction; Section 17(5)(d) Block Applies

By | November 28, 2025

ITC Denied on Land Lease Rentals for Factory Construction; Section 17(5)(d) Block Applies Issue The core issue is whether a manufacturing company is eligible to claim Input Tax Credit (ITC) on GST paid (under Reverse Charge Mechanism) for long-term annual lease rentals of industrial land used to set up a factory. Specifically, the applicant sought… Read More »

Category: GST

CBI busts corruption racket in Income Tax Appellate Tribunal in Jaipur

By | November 27, 2025

CBI busts corruption racket in Income Tax Appellate Tribunal in Jaipur, arrests three NEW DELHI: (Nov 26) The Central Bureau of Investigation (CBI) on Wednesday busted a racket that helped settle appeals in exchange of bribe at the Income Tax Appellate Tribunal in Jaipur, and arrested three people, including a judicial member, officials said. The… Read More »

10 Google Gemini PROMPTS TO BOOST PRODUCTIVITY

By | November 26, 2025

10 Google Gemini PROMPTS TO BOOST PRODUCTIVITY 1️⃣ Summarizer Pro “Summarize this document/transcript [paste text] in bullet points with key takeaways.” 2️⃣ Task Organizer “Here’s my weekly to-do list [paste]. Sort by urgency, impact, and estimated time.” 3️⃣ Idea Expansion “I have a rough idea for [project/topic]. Help me expand it into a detailed plan.”… Read More »

Top 11 Free AI Tools from Google

By | November 26, 2025

Top 11 Free AI Tools from Google 1️⃣ Google AI Studio – Test Google models, adjust settings, compare prompt results side by side 2️⃣ NotebookLM – Turn sources into summaries, mind maps, audio/video overviews, quizzes 3️⃣ Firebase Studio – Use AI to quickly build and launch websites or apps 4️⃣ Veo (Video Generation) – Create… Read More »

7 Powerful Things Google Gemini Can Do

By | November 26, 2025

7 Powerful Things Google Gemini Can Do: 1️⃣ Multimodal AI Understands and processes text, images, audio, code, and video together for more natural interactions. 2️⃣ Smart Search Integration Built into Google Search to provide AI-powered answers with web links, summaries, and context. 3️⃣ YouTube Assistance Summarizes videos, answers questions about content, and helps you navigate… Read More »