GST Council approves ARQP scheme in principle for B2C businesses with turnover up to ₹5 crore, allowing annual returns and ...

Learn how micro and small enterprises recover delayed payments under MSMED Act, including 45-day limits, compound interest, ...

Summary: The article examines whether GST authorities can demand and recover tax twice on the same alleged supply when excess stock discovered during a survey is first addressed through confiscation ...

Understand GST appeals under Section 107, APL-01 filing, three-month limitation, 10% pre-deposit, grounds of appeal and taxpayer rights.

NCLAT holds tax refund set-off permissible during liquidation, but Income Tax Department cannot adjust refunds without ...

GSTAT Lucknow sets aside ₹63.72 lakh penalty where invoice, e-way bill and transport documents existed despite delayed ...

GST Council FAQs explain proposed removal of arrest powers, ₹5 crore prosecution threshold, reduced imprisonment and changes ...

Summary: Section 151 of the Central Goods and Services Tax Act, 2017, empowers the Commissioner or an authorised officer to require a person, by an order, to furnish information concerning matters ...

NCLT Chandigarh dispensed with stakeholder meetings in a subsidiary amalgamation, subject to creditor notices and statutory ...

ITAT Raipur quashes AY 2013-14 reassessment as Section 148 notice dated 27 July 2022 was issued beyond the surviving ...

Bombay High Court upholds cooperative bank property auction; later higher bid and unproved irregularities do not justify ...

Karnataka HC grants anticipatory bail, holding that subsequent supplier GST cancellation alone cannot establish fraudulent ...