Small businesses selling exclusively to unregistered customers could receive a new option to file a single GST return ...

The Supreme Court has held that higher marks in a recruitment examination cannot compensate for the absence of an essential qualification prescribed under the applicable recruitment rules. In a ...

Indian service providers operating through overseas branches could receive relief under export-related proposals reportedly being considered by the GST Council. The October 8 meeting may also address ...

The Calcutta High Court has dismissed a petition challenging further investigation by the Enforcement Directorate (ED) after the filing of a prosecution complaint under the Prevention of Money ...

Employers could receive broader input tax credit eligibility on employee insurance and specified vehicle expenditure under ...

The GST Council is expected to consider restricting show-cause notices for specified demands involving amounts below ₹10,000.

The GST Council may consider further changes to small refund claims and risk-based provisional payments at its October 8 meeting. The proposals could improve access to eligible refunds, but the 90% ...

Mumbai, has held that electricity generated from bagasse and sold to the State electricity distribution company does not attract payment of 6% of its sale value under Rule 6(3) of the CENVAT Credit ...

Mumbai, has held that an appeal cannot be rejected for failure to produce proof of a mandatory pre-deposit when the appellate authority has itself recorded that the payment was made and observed that ...

The Bombay High Court has held that an Assessing Officer cannot issue scrutiny notices under Section 143(2), or notices ...

The GST Council is expected to consider wider input tax credit eligibility for telecom towers and pipelines laid outside factory premises at its 57th meeting, scheduled for October 8, 2026. The ...

The Calcutta High Court has upheld the deletion of a ₹11.35 crore addition under Section 69A of the Income Tax Act, 1961, ...