In a recent ruling, the Allahabad High Court held that officers appointed under the State Goods and Services Tax (GST) Act are authorised to discharge duties as proper officers for…

The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) ruled that seven adjacent residential units on the same floor in a complex constitute “one residential house” under Section 54 of…

The Income Tax Appellate Tribunal (ITAT), Cochin Bench, has set aside a penalty of ₹20 lakh levied under Section 271D of the Income Tax Act, 1961, in a property transaction case,…

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) upheld the addition of Rs. 84,79,100 after rejecting the assessee’s claim of long-term capital gains (LTCG) on penny stock transactions, holding that…

The Karnataka High Court has recently clarified that the absence of a reply to a show-cause notice (SCN) cannot by itself justify an adverse adjudication order if all relevant records are already available with…

The Supreme Court of India has rejected the Revenue Department’s review petition against a Delhi High Court order that termed the seizure of cash from a trader’s residence as unlawful. A bench comprising Chief…

In the Independence Day speech this year, Prime Minister Narendra Modi spoke about a major revision of the Goods and Services Tax (GST), often called GST 2.0. One of the big proposals…

The Bombay High Court has dismissed a writ petition challenging the constitutional validity of Sections 17(2) and 17(3) of the Central Goods and Services Tax (CGST) Act, 2017, in the context of…

In a recent ruling, the Kerala High Court held that Input Tax Credit (ITC) available in the electronic credit ledger can be used across CGST, SGST, and IGST liabilities, with IGST credit…

The Finance Minister, Finance Secretary, CBIC Chairman, and other Council members will gather again for a two-day GST Council meeting on September 3- 4, 2025, following a break since its 55th…