GST Act mandates personal hearing to be given to the party, either on written request, or against whom an adverse order is contemplated In a recent judgment, Hon’ble High Court of Uttarakhand has held that the scheme of the GST Act 2017 mandates that, in either of the …
Once registration u/s 12A of Income Tax Act is granted, the grant of registration under Section 80G of the Act cannot be refused In a recent judgment, Hon’ble Supreme Court declined to interfere with the view taken by Chhattisgarh High Court that when a institution stands registered as …
Case was remanded by ITAT as NFAC dismissed appeal despite assessee furnishing part reply and sought further time to make full compliance. In a recent judgment, ITAT Pune has remanded the case as NFAC dismissed the appeal without considering that assessee had furnished part reply and sought further …
Under DBFOT contract “Right to Collect Toll”, is an intangible asset and assessee is entitled to claim depreciation on it. In a recent judgment, ITAT Lucknow has held that under DBFOT contract “Right to Collect Toll”, is an intangible asset and assessee is entitled to claim depreciation on …
Appellate remedy or forum is created by the statute to rest the dispute and not to accelerate for higher forum perfunctorily. In a recent judgment, ITAT Pune has remitted the issue observing that appellate remedy or forum is created by the statute to rest the dispute and not …
Due date for filing Form GSTR-3B for the month of September 2025 extended to 25th October 2025 in view of Diwali festival Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 17/2025 – Central Tax New Delhi, the 18 …