Under Section 17 (5) (a) of the Central Goods and Services Tax (CGST) Act, 2017, ITC is generally restricted on motor ...

CBIC clarifies ISD credit transfer invoices are excluded from turnover and Net ITC calculations for GST refunds.

GSTAT rules that active supplier GST registration alone cannot establish ITC eligibility without proof of actual receipt of ...

Madras HC directs Saakshyam's producer to pay ₹1.22 crore in GST arrears with 24% interest over dubbing rights.

Supreme Court deletes income tax addition under Section 43B on unpaid excise duty in closing stock based on tax auditor’s ...

GSTAT rules that Ghamella and Tasla attract 18% GST under HSN 73239410 and do not qualify as exempt agricultural hand tools.

CBIC issues clarification on demand, adjudication and appeal proceedings under the CGST Act, addressing key procedural issues ...

Allahabad HC stays GST Section 74 proceedings, ruling that fraud or suppression must be supported by specific facts in the ...

ITAT examines undisclosed salon sales detected during a search, reiterating that only the profit element of on-money receipts ...

NCLT Mumbai orders Vaijanath Industries’ liquidation with 91.75% CoC approval but rejects the RP’s appointment under amended ...

GSTAT rules that the department cannot challenge GST registration restoration after implementing the appellate order.

NCLT permits voluntary liquidation after finding no outstanding dues and receiving the Income Tax Department’s No Objection ...