NFRA issues 35 key questions for auditors on assessing going concern, covering risks, management evaluation and audit ...

Allahabad HC held that GST invoices without a direct nexus to seized gold cannot discharge the burden of proof under Section ...

GSTAT quashes ₹9.40 lakh penalty after finding that an e-way bill expired due to a PIN code error, providing relief to the ...

NCLT Ahmedabad refused eviction of JCR Fashion Retail, holding that pre-CIRP licence expiry alone cannot justify possession ...

Madras HC directs Customs to hear a classification dispute despite appeal delay caused by counsel’s ill health.

GSTAT held that depositing funds in the Electronic Cash Ledger does not amount to GST payment; interest under Section 50 ...

Lucknow GSTAT Holds Delayed E-Invoice Alone Cannot Justify S.129 Penalty Without Evidence of Transactional Defect or Tax Evasion.

The Goods and Services Tax Network (GSTN) has introduced the 'Multi-state Registration' facility in the GST portal.

The Raipur GSTAT held that refund of accumulated ITC can be treated as an “erroneous refund” under Section 73, with interest payable.

The Allahabad High Court held that GST proceedings under Section 74A can be initiated without prior scrutiny under Section 61 ...

GSTAT held that the FAA cannot condone GST appeal delay beyond three months plus one additional month allowed under Section 107(4) of the CGST Act, 2017.

Allahabad HC held that fake invoices from non-existent firms or bogus subcontractors provide foundational facts for notice ...