Delhi High Court held that interest must be paid after refund re-credit was delayed because PMT-03 did not reflect due to technical glitches. Court directed authorities to process and sanction ...

The Tribunal refused to condone a 441-day delay, ruling that failure to monitor appeal filing cannot constitute sufficient cause. The case underscores that professional lapses and lack of diligence ...

Explains why the three laws apply different export tests and highlights the unified approach needed to avoid refund losses, FEMA violations, and tax ...

The Court held that adjudication by an officer who had previously conducted an audit on the same issue displayed a pre-disposed mind, setting aside the impugned order for independent ...

The Court held that a provisional attachment order under Section 83 ceases to operate after one year. As the order had expired, the bank and Sub-Registrar were directed not to restrict ...

The Court noted that the writ petition challenging alleged fraudulent ITC was dismissed but allowed additional time to pursue a statutory appeal. The ruling permits the appeal to be filed without ...

The Court held that a provisional bank account attachment under Section 83 had lapsed because the statutory one-year validity period had already expired. It ordered de-freezing of the account while ...

The Tribunal held that the assessee proved substantial upgrades to a semi-constructed house using bills and contractor records. It allowed the ₹4.05 crore indexed improvement cost, rejecting the AO’s ...

Explains SEBI’s decision to postpone Phase III of the revamped nomination framework. Key takeaway: implementation is deferred due to system and operational ...

ITC cannot be mechanically denied to purchasers even if invoices are missing in GSTR-2B. Key takeaway: the ruling safeguards ...

Introduction After a long wait, finally rules related to Goods and Services Tax Appellate Tribunal (GSTAT) are prescribed on 24th April, 2025. Chapter III of ...

Explains the Registrar’s administrative and quasi-judicial functions, highlighting their role in managing staff, filings, and ...