The High Court held that refund rejection orders must contain specific findings and proper reasoning. Since the appellate authority failed to provide a speaking order, the matter was remanded for ...

The Karnataka High Court set aside an ex-parte GST assessment order after finding that the taxpayer was given only one day to respond to the show cause notice. The matter was remanded for fresh ...

The Bombay High Court held that show cause notices under Section 74 of the CGST Act cannot combine multiple financial years into a single proceeding. The Court ruled that GST assessments and ...

The ITAT observed that mere remote access to customer-owned systems does not satisfy the disposal and permanence tests required for constituting a Fixed Place PE under the India-Canada ...

The Bombay High Court held that a GST adjudication order imposing demand beyond the amount proposed in the show cause notice violates Section 75(7) of the GST law. The Court quashed both the notice ...

The Andhra Pradesh High Court held that a composite GST assessment order covering multiple financial years violates Sections ...

CESTAT Chennai held that service tax cannot be levied twice on the same commercial coaching and training services by taxing both the principal entity and its business partner. The Tribunal found that ...

CESTAT Bangalore held that services rendered by a sub-contractor for authorized operations within an SEZ are eligible for exemption under Notification No. 4/2004-ST. The Tribunal ruled that exemption ...

ROC Pune penalized a company and its directors for delayed filing of e-Form PAS-3 relating to private placement allotment ...

ROC Pune penalized a start-up company and its officers for delayed filing of e-Form MGT-14 relating to a Special Resolution ...

ROC Pune held that procedural lapses in a private placement involving one investor formed part of a single integrated ...

ROC Pune penalized a company and its directors for utilizing private placement funds before filing return of allotment under ...