Whether exporter can issue a GST credit note for returned goods. As per current provisions of GST law and administrative ...

Supreme Court emphasized that clauses using permissive language, such as may be sought, do not establish a binding ...

Crypto not yet regulated in India; FIU monitors VASPs under PMLA. 1% TDS applies to VDAs. RBI issues advisories on crypto ...

India's Finance Ministry details VDA/cryptocurrency tax revenue, compliance tools, and official training, addressing tax ...

The Jharkhand High Court has granted an interim stay on Goods and Services Tax (GST) proceedings against P. K. Agarwala, ...

CESTAT Mumbai held that there is no provision/ stipulation that prohibits temporary retention of goods in non-bonded area while remedies were under way and, that too, with permission from customs ...

NCLAT Chennai held that delay of 26 days in filing of the report under Section 106 of the Insolvency and Bankruptcy Code, 2016, by the Resolution Professional condoned as reasonable cause of ...

They also explained that the renting service, including furniture, was approved by the SEZ Unit Approval Committee for use in authorized operations. Department argued that furniture did not fall under ...

NCLAT Chennai held that resolution professional is permitted to issue fresh Form G and to invite Expression of Interest (EoI) from new and interested eligible Prospective Resolution Applicants subject ...

Courts differ on condoning GST appeal delays beyond limits. Madras HC adopts a liberal approach, while Allahabad HC insists on strict statutory ...

ITAT Kolkata quashed an assessment, finding the Section 143(2) notice invalid due to non-compliance with CBDT format instructions and issuance by an officer lacking pecuniary ...

Delhi High Court held that the used jewellery worn by the passenger would fall within the ambit of personal effects in terms of the Baggage Rules, 2016. Accordingly, the same would be exempt from ...