The Ministry of Home Affairs (MHA) administers the Foreign Contribution (Regulation) Act, 2010 (FORA, 2010) and rules made thereunder which regulates the receipt of foreign contribution by NGOs/ ...

Waiver scheme under Section 128A mandates that any appeal against the requisite demand order should not remain pending with Appellate authority. In both the above-mentioned cases, the status of the ...

The Gauhati High Court in the Construction Catalysers Pvt. Ltd. judgment had specifically addressed the procedural requirements under Section 73 of the CGST Act and the Assam Goods and Services Tax ...

The case originates from an earlier directive by the CESTAT on March 27, 2011, requiring Laurel Wires Ltd to make a pre-deposit of ₹20 lakhs. Following this, the tribunal rendered its final order in ...

Begin with the only mutual fund category that offers tax deduction under Section 80C, i.e., Equity-Linked Savings Scheme ...

This interpretation, extending the logic to Section 75 (5) of the CGST Act, suggests that when three adjournments are granted ...

Taking the facts and circumstances into account, CESTAT modified the impugned order, reducing the penalty under Section 112 (a) from Rs. 4,00,000 to the original amount of Rs. 65,000. The redemption ...

Delhi High Court has intervened in a case concerning the retrospective cancellation of Goods and Services Tax (GST) registration, emphasizing that tax authorities must provide clear reasons and proper ...

Delhi High Court has set aside a tax order issued by the Sales Tax Officer under the Goods and Services Tax (GST) Act, ruling that the show cause notice preceding the order was not properly served to ...

Delhi High Court has set aside a demand order against Sparkin Sunlit Private Limited, ruling that the company was not properly served a show cause notice (SCN) by the tax authorities. The court ...

Delhi High Court has set aside demand orders issued by the Goods and Service Tax authorities against M/s Neelgiri Machinery, citing issues with the service of the preceding show cause notices. The ...

Madras High Court has set aside an order issued by the Assistant Commissioner against an individual who had been deceased for over two years at the time the order was passed. The court deemed the ...