The issue involved in the case is no longer res-integra, i.e not a thing untouched The Ahmedabad Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) Bench, since there…
Rule 86A applies only to the credit available in the taxpayer’s ECrL, not to past ITC used for payments or refunded amounts, and does not require taxpayers to replenish their…
The general understanding has been that ITC on goods and services used by Real Estate Developers for the construction of immovable property is only allowed if the property is intended…
Specific provisions within the Central Goods and Services Tax (CGST) Act, 2017, outline circumstances under which ITC claims may be restricted or disallowed through a SCN The Goods and Services…
The Applicant sought the Advance Ruling in light of the mandates by the Tamil Nadu Shops and Establishments Act, 1947 The Tamilnadu Authority for Advance Ruling (AAR) ruled that Input…
The data shows a 6.5% year-on-year increase compared to the same month in 2023. The GST revenue figures for September 2024 showcase a promising trend, reflecting the continued resilience of…
On this Gandhi Jayanti, let us recommit ourselves to the principles of fairness, justice, and equity in all facets of governance, remembering that the true measure of a nation's progress…
CBDT has issued the procedure for filing declarations under the Direct Tax Vivad Se Vishwas Scheme, 2024. Taxpayers must submit Form-1 online on the e-Filing portal The Central Board of…
The complaint says that the scheme was exploited to accumulate large sums of money for political purposes, with Ms. Sitharaman and other senior BJP officials played key roles in the…
The court found that the inadequate response time violated the principles of natural justice and caused prejudice In a recent ruling, the Karnataka High Court has ruled that a minimum…