Thiruvananthapuram Bench, has held that a clerical error in reporting export turnover in the wrong table of GSTR-3B cannot be used to deny refund of IGST that was paid twice.

The Delhi High Court has held that the existence of earlier State GST proceedings concerning Input Tax Credit (ITC) does not, ...

Ernakulam Bench, has held that the seven-day time limit prescribed under Section 129(3) of the CGST/KGST Act, 2017, for passing an order imposing penalty after service of a detention notice is ...

The Delhi High Court has held that subsequent proceedings initiated by Central GST department under Section 74 of the Central ...

The Central Board of Direct Taxes (CBDT) has amended the Income-tax Rules, 2026, bringing significant changes to the ...

The Delhi High Court has held that an advocate-client privilege claim cannot, by itself, prevent a GST investigation where ...

Hyderabad Division Bench, Court-II, has held that a First Appellate Authority (FAA) cannot condone delay in filing a GST ...

Thiruvananthapuram Bench, has held that when goods belonging to a principal are returned by a job worker after completion of job work, the value of the original goods is not required to be included in ...

The Allahabad High Court, Lucknow Bench, has granted bail to 70-year-old advocate Naresh Kumar Gupta in a Central Bureau of Investigation (CBI) corruption case arising out of allegations of an illegal ...

Thiruvananthapuram Bench, has held that the Kerala Water Authority (KWA) is not a “local authority” under Section 2(69) of ...

The Bombay High Court has quashed reassessment proceedings initiated in the name of a deceased taxpayer, holding that notices issued under the Income Tax Act after the taxpayer’s death could not ...

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that payments received by a Chinese tax resident for rendering managerial and technical services from outside India to its Indian ...