Whether Rule of 15 days / 45 days payment under Section 43B(h) is extended by one year?

No interest or penalty is leviable on wrong availment of ITC which was never utilised

Caution against fraudsters sending fake and fraudulent Summons for GST violations

Time of Supply under GST

If the case is selected for “limited scrutiny” no further enquiry can be made by the Commissioner in the revisional proceedings U/s 263 that is no way directly or indirectly connected with any of the aforesaid “limited scrutiny”: ITAT Surat

Section 148 notice was void ab initio if no prima facie satisfaction recorded

Revisionary Powers U/S 263 Can’t Be Exercised For Directing Fuller Inquiry Once Plausible View Taken By AO After Inquiry: Mumbai ITAT

Sale of Property by NRI & Income Tax Implication

Kerala Garment Association decision to stop purchases from Micro & Small Enterprises

No GST Leviable On Lease Of Buses To Public Transport Department

ITAT case on salary earned by the non resident outside India

Order quashing ITC claim without considering relevant documents is liable to be set aside.

Karnataka HC Judgement on GST and Holding Shares of Subsidiary Companies

ITR From: 12 Changes in ITR – 6 for AY 2024-25

Input Tax Credit (ITC) on Flight Tickets

Tax Deducted at Source (TDS) under GST

Liberal interpretation should be made on what constitutes ‘genuine hardship’ for condoning delay in filing ITR: Bombay HC

Special Economic Zone (SEZ) Under GST