The Tribunal quashed the attachment after verification showed only four items matched the alleged seller and no material established benami holding. The provisional attachment under PBPTA was held ...

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

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 ...

The Court directed the PCCIT to appoint a senior officer to re-examine a refund claim where both parties lacked decades-old records. A reasoned decision must be taken to ensure any legitimate refund ...

The Madras High Court held that issuance of show cause notice under Section 124 of the Customs Act is mandatory before confiscation of goods. Even alleged waiver by the importer cannot override ...

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 ...

India introduced a 6% and later 2% digital tax to capture revenue from non-resident tech giants operating without a permanent establishment. The levy operates outside tax treaties to ensure ...

Major updates include Supreme Court GST classification rulings, IBC jurisdiction clarifications, DTAA amendment with France, and DGFT export relaxations. Compliance and enforcement landscape sees ...

Courts have clarified that “reason to believe” under GST must rest on tangible material, not mere suspicion or template notices. Arbitrary cancellations, searches, and arrests without recorded reasons ...

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 ...

Invoking powers under section 27 of the Act, the State Government introduced the 2026 Amendment Rules without prior publication. The revised provisions shift key filing and compliance dates to the ...

The Bombay High Court set aside a consolidated GST show cause notice covering five financial years, holding that Section 74 mandates year-wise assessment and limitation. The ruling clarifies that tax ...