The Delhi High Court held that consolidated show cause notices covering multiple years are permissible where fraudulent availment or utilisation of input tax credit is ...

The Delhi High Court upheld the ITAT’s decision annulling the assessment after finding that statutory approval under Section ...

The Delhi High Court upheld the ITAT s ruling that assessment orders were invalid because the approving authority granted ...

The High Court held that prolonged failure to file GSTR-3B returns and pay GST can justify action under Section 74. Delayed ...

This article explains how technology, ESG considerations, and digital business models are transforming insolvency practice ...

Form MGT-8 is a certification issued by a practicing Company Secretary verifying the accuracy of a company’s annual return and compliance with the Companies Act, 2013. It ensures transparency, ...

The Commission directed the State government to review wetlands and possible Ramsar candidates after concerns were raised about encroachments, pollution, and environmental ...

The High Court held that provisional attachment of fixed deposits cannot be ordered without recording proper reasons and satisfaction based on tangible material. Since the orders were cryptic and ...

The Karnataka High Court held that non-submission of LUT/Bond prior to export is a curable procedural lapse. Refund claims cannot be rejected solely on that ground and must be ...

GST law allows appeals within three months with a maximum condonation of one additional month. Courts have largely held that delays beyond 120 days cannot be condoned except in rare ...

The Madras High Court held that issuing a single GST show cause notice covering multiple financial years is impermissible and must be issued separately for each financial ...

The Income-tax Act, 2025 reorganises the capital gains taxation framework while retaining the core principles of the earlier law. It clarifies definitions, holding periods, and tax treatment of gains ...