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1. Amendment to Central Goods and Services Tax (CGST) Act, 2017 introduced sub-section (5) in Section 16 regarding input tax credit. Petitioner submitted invoice/debit note...

2. Direct Tax Collections for F.Y. 2017-2018 show Growth of 15.8% up to September, 2017

3. Direct tax collections for FY 2023-24 as of 17.06.2023 show net collections of Rs. 3,79,760 crore, a growth of 11.18% compared to the preceding year. - Gross collections...

4. Direct Tax Collections up-to August, 2017 in the current Financial Year 2017-18 show Growth of 17.5%

5. Amends Notifcation No. 52/2017 dated 30th June, 2018 - Goods falling under heading 2710 19 20 increased from Nil to 5%

6. The Income Tax Act did not intend to tax deemed rental income from properties held as stock-in-trade prior to the assessment year 2018-19. Section 23(5), introduced from...

7. Assessment u/s 153A - In the case on hand, the search was conducted on 10.08.2017 and the relevant six assessment years immediately preceding the assessment year...

8. The case pertains to recovery of arrears of tax for Assessment Years 2017-2018 and 2018-2019 due to non-filing of returns. The petitioner had previously suffered...

9. Standard Operating Procedure (SOP) for Scrutiny of GST returns for FY 2017-18 and 2018-19

10. Petitioners challenged adjudication order passed u/s 73(9) of CGST/WBGST Act, 2017. Court noted Rs. 3,96,08,142/- was reversible as petitioners availed ITC by filing...

11. Suspension of petitioner's Customs Broker License under Regulation 16 of the Customs Brokers Licensing Regulations (CBLR), 2018 - Extension of period of 90 days -...

12. The High Court dismissed the petition challenging the show-cause notice dated 20.08.2024 issued by the respondent authority in relation to the refund of integrated taxes...

13. Annual return - Rule 80 of the Central Goods and Services Tax Rules, 2017 - Relaxation from filing of Audit and GSTR-9C for the FY 2018-19 where aggregate turnover does...

14. The court found that the factual position was not in dispute. The authority made assessments for the financial years 2017-18 and 2018-19 based on an intelligence report....

15. Reopening of assessment u/s 147 was challenged due to lack of material relating to alleged wrongful IGST refunds for assessment year 2020-21. Disallowable expenditure...