Court ruled that protections under the RBI Circular apply only to third-party breaches and cannot be invoked to recast personal transactions as fraud. Since bank records showed the petitioners’ own ...
Ruling holds that coated foils and separators are classifiable as accumulator parts since they are engineered solely for ...
Delhi High Court ruled that a pre-deposit made under the Central Excise head satisfies the statutory requirement when the Service Tax portal is non-functional, allowing the appeal to proceed on ...
The Supreme Court canceled anticipatory bail granted to accused who concealed the setting aside of an ex parte injunction while attempting to dispossess lawful property. The ruling emphasizes careful ...
The High Court rejected the writ petition challenging GST demand for alleged fraudulent ITC, citing the complexity of factual issues. Petitioners are allowed to appeal under Section 107 of the CGST ...
The Court upheld the refusal to discharge the accused, citing material suggesting grave suspicion of involvement in a conspiracy. It held that the allegations warranted full trial ...
Summary: The Gujarat High Court heard multiple petitions raising an identical issue and disposed of them through a common judgment. The facts were taken from Special Civil Application No. 2114 of 2021 ...
Explains when high-volume, systematic trading is treated as business income and highlights major criteria, tax rates, and compliance ...
SC Declares Hostel/PG as Residential Dwelling – Lessee Need Not Reside: Sub-Lease Still Qualifies for Residential Exemption- Revenue’s Narrow View Rejected: Residential Use Is the Real Test- GST ...
Allahabad High Court held that proceedings under GST Section 130 are not permissible against a registered dealer; actions should have been initiated under Sections ...
The Tribunal ruled that issuing a Section 143(2) notice before communicating reasons for reopening deprives the assessee of ...
The Tribunal found that the JDA did not satisfy the statutory requirements of section 53A since possession was given only for ...
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