The High Court held that assessment orders under Section 62 of the CGST Act automatically lapse once pending returns are ...

The CESTAT held that penalties under Sections 114 and 114AA cannot be imposed without establishing the appellant’s knowledge of mis-declaration. The appeal succeeded, and fines were set ...

Delhi High Court held that internal disputes among company directors do not justify condonation of delay in filing ITR, upholding statutory compliance ...

The Court held that a vehicle registered in Puducherry but used in Kerala is liable for state motor vehicle tax, dismissing claims of permanent use outside ...