The court quashed orders reversing ITC that were based solely on limitation under Section 16(4). It held that the amendment inserting Section 16(5) allowed ITC claims for FY 2017-18 to 2020-21 up to ...

The Tribunal held that service tax liability cannot be determined merely from Form 26AS entries without examining the nature ...

CESTAT Kolkata held that horticulture activities such as garden maintenance and plant care fall within agricultural services ...

ICAI introduces a new system allowing candidates to directly select their preferred examination centre in the online form for ...

The High Court held that effective service requires authorities to consider alternative modes when there is no response to portal notices. The impugned order was therefore set ...

ROC Gwalior penalized a company for failing to file Consolidated Financial Statements in Form AOC-4 CFS for FY 2017-18 as required under Section 137 of the Companies Act, 2013. The order highlights ...

ROC imposed a ₹3 lakh penalty after a company failed to file consolidated financial statements in Form AOC-4 CFS. The order emphasizes mandatory filing obligations under Section 137 of the Companies ...

The adjudicating authority held that failure to disclose the occupation of allottees in Form PAS-3 violates Rule 12(2). A ...

ROC held that failure to file Form MGT-6 within 30 days after receiving beneficial ownership declarations violates Section 89(6), attracting maximum penalties on the company and its ...

CESTAT Hyderabad set aside a service tax demand on rent-a-cab services provided to an SEZ unit after holding that the SEZ Act has overriding effect over the Finance Act notification. The Tribunal ...

The Tribunal held that the assessee wrongly availed Cenvat credit on Bills of Entry already used by its manufacturing unit. The demand and penalty were upheld as the credit had no nexus with service ...

The Madras High Court quashed a GST assessment order after finding that it was passed without granting the taxpayer an opportunity of personal hearing. The case was remanded for fresh adjudication ...