Reassessment Notice Beyond “Surviving Period” Held Time-Barred: ITAT Chennai in Smt. L.N. Santhi’s Case
Relief Without the 20%: Karnataka HC’s Landmark Ruling on Stay of Demand Offers Practical Breather to Taxpayers
Un-utilized Input Tax Credit (ITC) remaining after payment of all tax, interest, and penalties must be refunded to the taxpayer upon closure of business: Sikkim High Court
Penalty U/s 122 of the CGST Act can be imposed even if no tax is ultimately found due under Section 74?