The Court held that IGST on ocean freight under reverse charge was not payable even for pre-2023 periods. The key takeaway is that the Mohit Minerals ruling applies ...

The court examined whether a single notice could cover several financial years under GST law. It held that consolidation of multiple tax periods under Section 74 is ...

The issue was whether default was limited to a single instalment below the threshold. The tribunal held that continued ...

The Court held that issuing a single assessment covering several financial years is without jurisdiction. The order was quashed, reaffirming that GST proceedings must be initiated separately for each ...

The issue was whether revision under Section 263 was valid when the Assessing Officer accepted returns without proper inquiry after a search. The Tribunal upheld revision, holding that lack of ...

The issue was whether alleged commission on bogus donations could be taxed as unexplained expenditure. The Tribunal held that once the donation amount itself is offered to tax, the source stands ...

The issue was whether leasing a residential property to a company defeats GST exemption. The key takeaway is that exemption ...

The case examined additions made in Section 153C assessments based on third-party search material. The Tribunal ruled that additions cannot stand unless incriminating documents are furnished to the ...

The court examined allegations of large-scale fraudulent availment and circulation of ITC without actual supply. Anticipatory bail was refused, holding that serious allegations and an ongoing ...

The issue was whether penalty under section 271(1)(c) can be levied when bogus purchases are disallowed on an estimated basis. The Tribunal held that estimation does not establish concealment, making ...

The issue was whether reassessment notices issued after the extended period under TOLA were valid. The Tribunal held that post–Rajeev Bansal, notices beyond the surviving limitation are time-barred ...

The issue was whether penalty could be levied despite disclosure of undisclosed income during search. The Tribunal held that when the assessee explains the manner of earning income and pays due tax, ...