Major updates include Supreme Court GST classification rulings, IBC jurisdiction clarifications, DTAA amendment with France, ...

The Tribunal quashed the attachment after verification showed only four items matched the alleged seller and no material ...

Under the CGST Act, executives responsible for company operations may face prosecution unless they prove due diligence.

The Court directed the PCCIT to appoint a senior officer to re-examine a refund claim where both parties lacked decades-old ...

CBIC has allowed Eligible Manufacturer Importers to avail deferred payment of customs duty from 1 April 2026. The circular outlines strict eligibility criteria and compliance safeguards to ensure ...

Invoking powers under section 27 of the Act, the State Government introduced the 2026 Amendment Rules without prior ...

Courts have questioned the practice of denying ITC by calling suppliers “non-existent” while simultaneously taxing outward supplies. The emerging judicial view protects bona fide buyers and rejects ...

Courts have clarified that “reason to believe” under GST must rest on tangible material, not mere suspicion or template ...

Setting aside the assessment, the Court held that non-selection of a portal option cannot deprive an assessee of oral hearing. Denial of such opportunity amounted to violation of natural ...

Gross GST revenue reached ₹1.83 lakh crore in February 2026, driven by 17.2% growth in import revenues. Net collections also rose 7.9%, reflecting steady domestic and customs ...

ITAT Delhi held that interest awarded under Section 28 is an accretion to compensation and cannot be taxed as income from other sources. The appeal was allowed following Supreme Court ...

The Tribunal upheld addition under Section 69 as the assessee failed to establish that the LIC investment belonged to the HUF. Mere assertion of agricultural income without documentary evidence was ...