The Court ruled that PoK is part of India, making cross-LoC trade intra-state and taxable. GST notices were upheld, and ...

The draft Master Circular consolidates all SEBI and IFSCA guidelines governing Broker Dealers and Clearing Members in IFSCs.

ROC Chennai imposed reduced penalties after a company failed to disclose PAN and email IDs of allottees in a private ...

ROC Delhi penalised the company and officers for submitting FY 2022-23 financials without the Company Secretary’s signature, ...

The Court held that penalty under Section 48(5) cannot be imposed based solely on suspicion without proof that the transaction was omitted from books. The order was set aside due to lack of evidence ...

The Court held that a pre-deposit made under the excise category due to a non-functional service tax portal must be treated as valid. The Tribunal was directed to hear the appeal on ...

The Court quashed the ex-parte GST order after finding that no reply or hearing was granted. The matter was remanded for reconsideration, with fresh adjudication subject to the Supreme Court’s ruling ...

The Court held that earlier orders ignored relevant High Court decisions interpreting Rule 90(3). The refund claim must now be reconsidered afresh within a fixed ...

The Court held that insolvency law cannot be used to sidestep a maintenance order. It ruled that the petitioner's plea lacked legal foundation and refused to declare him ...

The Court held that objections raised by Customs lacked merit, noting similar goods were earlier cleared without issue. The review was dismissed and costs were imposed for unjustified ...

The High Court held that the Commissioner did not properly apply the wide discretionary powers under section 264. The matter was remanded for fresh consideration in light of the petitioner’s ...

Court held that undisclosed income under Chapter XIV-B may be computed using both seized search material and other information connected to it. The ruling confirms the Assessing Officer’s power to ...