Under the Goods and Services Tax (GST) framework, taxpayers registered under the Composition Scheme often find it necessary to migrate to the Regular Scheme, either due to turnover limits being…
Several judicial decisions have reinforced that undervaluation is not a ground for detention. Allegations of “undervaluation” continue to trigger the detention of goods under the Goods and Services Tax (GST)…
The Kerala High Court dismissed a writ petition challenging the confiscation of 329 grams of gold, holding that the petitioner's own lack of diligence in pursuing his case, and not…
The attachment of gifted assets has emerged as one of the most complex and consequential aspects of enforcement under the Prevention of Money LaunderingAct, 2002 (PMLA). As financial crimes, bank frauds,…
The Gujarat High Court set aside the Commissioner’s order under Section 264 of the Income Tax Act, where an 82‑year‑old assessee had paid due tax despite missing her return, and…
The Allahabad High Court admitted three connected appeals holding that the branding cash seized during a departmental raid as benami property requires closer judicial scrutiny, particularly since the finding was…
The Delhi High Court recently declined to exercise its writ jurisdiction in a matter arising from allegations of fraudulent Input Tax Credit (ITC), clarifying that complex matters pertaining to fraud…
The Delhi High Court recently modified the effective date of cancellation of the Goods and Services Tax (GST) registration of a scrap dealer whose registration was earlier cancelled by the…
The Delhi High Court has set aside the income tax reassessment notice observing that the notice must be “issued” within the limitation period and not merely generated on the Income Tax…
The Central Government has announced the official implementation of the four Labour Codes, consolidating 29 Central labour laws into a unified framework. The notification brings these codes into effect from…