The GST Network (GSTN) has announced the restoration of archived GST return data on the Common Portal, following a recent ...

Conclusion: Fees collected by the agricultural market committee for its services were not tax and was generally defined to be ...

Conclusion: Addition under section 68 on account of large cash deposit made during the 2016 demonetization period was not ...

Conclusion: AO passed TDS order issued for non–deduction of TDS and interest thereon u/s 201 (1) and 201 (1A) was beyond the ...

State of Gujarat, which clarified that Section 75 of the VAT Act does not provide for a pre-deposit requirement. Therefore, ...

32. The appellate authority under Section 107 of the APGST Act would not have any power to condone the delay in filing an ...

3. Lack of Communication: A key issue raised by the petitioner was that they were not directly notified of the SCN or ...

In the case of Essel Kitchenware Limited & Anr. vs. Joint Commissioner of State Tax, the Calcutta High Court addressed a ...

In the case of Anand Swaroop Rastogi Vs State of U.P., the Allahabad High Court addressed the validity of GST demand orders ...

Conclusion: Reassessment notice issued to assessee by AO was quashed due to non-compliance with the statutory requirement of providing a minimum of seven days for the taxpayer to furnish a reply under ...

Purchase of ‘Input and Input Services’ for construction from unregistered supplier and RCM liability ...

The Goods and Services Tax Network (GSTN) has issued an advisory for GST registration applicants in Odisha, emphasizing the introduction of biometric-based Aadhaar authentication ...