This article provides an overview of how job work functions under GST and the requirements for compliance. The GST ITC-04, ...

The Patna High Court ruled that the limitation period for GST refund claims under Section 77 begins from the date of paying the correct tax, not the original ...

The Madras High Court ruled that funds in an electronic cash ledger are considered tax payments, reinforcing the IBC's primacy in liquidation ...

An analysis of whether technology in GST benefits taxpayers and authorities equally, highlighting the digital divide and the ...

The Madras High Court has quashed GST Notification 56/2023, ruling it illegal for extending time limits without valid justification and reviving time-barred ...

Jharkhand High Court held that order passed u/s. 74 of the Jharkhand Goods and Services Tax Act no reasons whatsoever have been assigned for agreeing with the order passed by the Assessing Authority.

A Punjab and Haryana High Court ruling mandates a customs duty refund and ₹50 lakhs compensation for perishable goods that were obstructed and ...

ITAT Jaipur quashes ₹1.5 crore addition against Amar Partap Steels, ruling that uncorroborated statements cannot prove bogus ...

Madras High Court held that recovery of availed duty drawback beyond period of three years from the date of respective shipment is barred by limitation. Accordingly, it is directed to reconsider the ...

Supreme Court held that the commercial wisdom of the CoC must, accordingly, be given primacy during the CIRP. Once CoC decides that retention of the possession of the subject property was not in the ...

The Chairman Emeritus role is unregulated under the Companies Act, 2013. Learn about the legal vacuum, governance implications, and the need for ...

This analysis compares AS 24 and Ind AS 105 for discontinuing operations, examining their role in financial reporting, the ...