Reopening notice u/s 148 quashed as notice was not issued by ITO but issued by ACIT in violation of CBDT Instruction In a recent judgment ITAT Delhi quashed reopening notice u/s 148 because as the notice was issued by ACIT but as per CBDT Instruction, the notice u/s …

MCA issues 17 FAQs on Companies Compliance Facilitation Scheme 2026 (CCFS-2026) Ministry of Corporate Affairs vide General Circular No. 01/2026 dated 24.02.2026 introduced Companies Compliance Facilitation Scheme, 2026 to give a one-time opportunity to allow defaulting companies to file their documents related to Annual Return and Financial Statements …

MCA notifies revised fee for filing Form No. DIR-3 KYC Web w.e.f. 22/04/2026 The MCA has notified the Companies (Registration Offices and Fees) Amendment Rules, 2026 to amend the Companies (Registration Offices and Fees) Rules, 2014. The revised fee for filing Form No. DIR-3 KYC Web under Rule …

Deficiency in valuation or court fee does not, by itself, render the suit non-maintainable at the threshold – Supreme Court In a recent judgment, Hon’ble Supreme Court has held that the deficiency in valuation or court fee does not, by itself, render the suit non-maintainable at the threshold. …

Issuance of single consolidated show-cause notice u/s 73/74 of Central Goods and Services Tax Act, 2017 for multiple financial years – Issue referred to larger bench of High Court In a recent judgment, a Division Bench of High Court referred to Larger Bench the issue of the issuance …

Due date for furnishing Form GSTR-3B return for the month of March, 2026 extended till the twenty-first day of April, 2026 MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 01/2026 – Central Tax New Delhi, the 21st April, 2026 G.S.R. 302(E).— In exercise …