The Court addressed whether appeals could proceed despite low tax effect. It held that since Rule 8(3A) was already struck ...

The issue involved classification of EV parts under customs tariff. The Authority refused to issue a ruling as a similar ...

The appellant initially sought an advance ruling regarding the applicable HSN classification and GST rate for such goods, ...

The notification grants scientific research approval enabling donors to claim tax deductions under Section 35. It mandates ...

CBIC directed strict adherence to court rulings on duty drawback for unlocked mobile exports. The Supreme Court upheld the High Court decision and dismissed review ...

Mumbai, examined an application filed by FMC India Private Limited seeking classification of two chemicals—Carbosulfan Technical and Clomazone Technical—under the Customs Tariff Act, 1975, following ...

The Court held that absence of recorded “reason to believe” invalidates seizure under GST law. Cash seizure without proper justification was declared ...

The guide clarifies when GST liability shifts to the recipient under RCM for GTA and renting services. The key takeaway is that correct classification and notification-based conditions determine tax ...

The authority condoned a 28-day delay after finding that technical issues on the GST portal prevented timely filing. It held that such circumstances constitute sufficient cause under Section ...

ROC imposed a ₹10,000 penalty for incorrect AOC-4 XBRL filing due to errors in attachments and certification. The ruling reinforces strict liability for accuracy in MCA ...

The authority penalized the company for failing to hold the required fourth Board Meeting. It clarified that absence of a specific penalty provision attracts Section 450 as a residual ...

The authority penalized the Managing Director for incorrectly reporting the AGM date in MGT-7. It held that even clerical errors violate Rule 8(3), attracting Section 450 where no specific penalty ...