Summary: The applicability of interest on delayed GST payments hinges on whether the liability was offset using balances in the E-cash or E-credit ledger. Section 49 of the CGST Act, 2017, allows ...

Though CPC will not strictly apply to the proceedings under I & B Code, the principles laid down will still continue to guide ...

In the matter abovementioned ITAT remanded the matter to AO after observing that assessee has explained sufficient cause in ...

The allegations were based on supposed bogus purchases from certain traders, which the petitioners contested, asserting that ...

ITAT Ahmedabad held that addition towards unexplained cash deposits not justified as CIT (A) has partly accepted the cash ...

2. The petitioner is an individual. For the assessment year 2016-17, the petitioner has filed his original return of income ...

While so, the Director General of GST Intelligence filed a complaint on 25.01.2021, alleging that the petitioner was involved ...

Agreed Contribution: Each partner is required to contribute the shared capital of the LLP, as specified and agreed upon.

The Allahabad High Court ruled on the writ petition filed by Kesh Babu, challenging the orders issued under Sections 23 and ...

The Chhattisgarh High Court concluded that the writ petition was not maintainable, referencing Section 149 of the Municipal ...

Bombay High Court addressed a writ petition filed by Mishal J. Shah HUF, seeking to quash a notice under Form GST DRC-22 and ...

CESTAT Kolkata held that Asansol Durgapur Development Authority [ADDA] performing sovereign functions on behalf of the State Government of West Bengal is exempt from service tax. Accordingly, service ...