The judgment clarified that information under Section 148A means a concise narration of alleged escapement, not complete material. The reassessment proceedings were allowed to continue as no ...
The Court held that issuing a single assessment order covering several financial years is without jurisdiction. Separate proceedings must be initiated for each financial year under GST ...
The Appellate Tribunal held that the issue of pre-deposit required examination by the DRT. The appeal was remanded with directions to consider statutory ...
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 ...
The RBI maintained a pause on interest rates while continuing a neutral stance. The decision signals confidence in low inflation and steady economic ...
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 ...
Contributions to DMF, though linked to mining royalty, were held exempt from GST due to their public welfare character. The exemption applies only from the date of the appellate ...
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