Fiscal deficit cut, steady tax policy, and financial reforms define a prudent Budget, but success depends on execution, growth sustainability, and market ...

Authorities imposed mandatory penalties after directors failed to explain adverse audit remarks in the Directors’ Report, breaching statutory disclosure ...

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 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 accused persons in alleged GST evasion were entitled to bail. The Court held that the seriousness of the offence and electronic evidence justified rejection of ...

Reiterating limits under Sections 73 and 74, the court ruled that combining several tax years into one GST notice is legally impermissible, though fresh notices may be issued ...

Union Budget 2026–27 proposes certain targeted amendments under GST. The changes are not rate-oriented but structural in ...

The authority closed the proceedings after the applicant withdrew its request on GST rate and service classification for ...

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 ...

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 ...

The draft rules cut down the number of rules and forms significantly through consolidation. This signals a move toward simpler compliance and clearer tax ...