The ruling concluded that condenser fans designed for bus and vehicle air-conditioning are parts of air-conditioning machines ...
The Authority examined whether petrol and diesel billed separately in fleet operations attract GST. It ruled that fuel ...
The Tribunal found that lower authorities failed to follow binding coordinate bench decisions on comparability. The case was ...
The authority closed the proceedings after the applicant withdrew its request on GST rate and service classification for ...
Since the reassessment notice was barred by limitation, the tribunal did not examine capital gains issues on merits. The ...
Union Budget 2026–27 proposes certain targeted amendments under GST. The changes are not rate-oriented but structural in ...
Fiscal deficit cut, steady tax policy, and financial reforms define a prudent Budget, but success depends on execution, growth sustainability, and market ...
The authority cancelled existing registration without invoking the procedure under Section 12AB(4). The Tribunal ruled that supersession of registration requires proof of specified violations and due ...
The High Court examined whether delay beyond the limit prescribed under GST law could be condoned. It held that appeals filed after the maximum period under Section 107 are not ...
The CBI has registered a bribery case against three Customs officials accused of taking illegal gratification to release seized goods. The probe also examines missing stock from government ...
The issue before the SC was whether continued custody was justified after filing of the charge sheet. The Court held that documentary evidence, official witnesses, and prolonged custody warranted ...
The issue was whether purchases recorded by the assessee were genuine. The Tribunal held that seized Tally data and statements proved bogus purchases, justifying full ...