The High Court held that assessment orders under Section 62 of the CGST Act automatically lapse once pending returns are ...

The Orissa High Court held that while writ petitions can be entertained if the GSTAT is non-functional, once the tribunal is operational with extended filing timelines, statutory compliance under ...

The Government stated that GST 2.0 simplifies the tax structure to stimulate consumption, investment, and job creation. The key takeaway is that rate rationalisation is expected to support GDP growth ...

Higher thresholds, quarterly returns, waived registrations, and faster approvals were introduced to ease MSME compliance. The ruling stresses simplification as a tool for economic ...

The GST Council’s decision to eliminate the 12% slab was implemented to create a two-rate structure for garments. The key takeaway is a higher rate for premium apparel and wider relief for ...

The government clarified that shell companies are not defined in company law, but inactive entities are removed through statutory strike-off provisions. The key takeaway is that enforcement relies on ...

The SC upheld reopening of completed assessments where key agreements were not disclosed. It held that failure to place primary documents enables reassessment beyond the four-year ...

Authorities identified thousands of fake GST registrations created using forged credentials, involving large-scale tax evasion. The ruling highlights intensified detection and enforcement ...

The court directed the refund of TDS erroneously deducted from an arbitral award, ruling that interest on the TDS is not payable. The Execution Petition was disposed of ...

The government clarified that no new Group of Ministers is under consideration, even as States flagged revenue losses from GST rate rationalisation. The key takeaway is that existing mechanisms will ...

While allowing proceedings to continue, the Court restrained enforcement of any final order arising from the show cause notice pending further ...

The Tribunal held that foreign investments disclosed in Schedule FA and backed by sufficient income cannot be treated as unexplained. Mechanical application of section 69 was ...