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1. Initiation of CIRP - pre-existing dispute or not - NCLT rejected the application - NCLAT allowed the application admitting the additional evidences - the impugned order...

2. Scope of deficiencies in the GST refund application - Documents / Evidences to be submitted with the refund application - the petitioner’s application for refund cannot...

3. Refusal to supply documents seized - A mere statement that it will prejudicially affect the investigation would be only chanting the language of the section, there must...

4. Cenvat credit - duty paying documents - debit note cum bills - duplicate copies of invoice - credit allowed - AT

5. Right to obtain copies of statements recorded u/s 108 of CA - The statements cannot be termed as documents produced in or in the custody of the court, copies of which...

6. Valuation - import of gods from related party - original copy of the agreement is not available - Non acceptance of the certified copy of the document, namely,...

7. CIRP - Admissibility of two additional documents - The Appellate Tribunal analyzed the timing of the documents in question. It noted that the arbitration petition and...

8. Approval u/s 80G(5)(iii) - time limit - The ITAT highlighted the distinction between applications for renewal and fresh registration, as well as the prescribed time...

9. ENVAT Credit - credit availed prior taking the registration - the invoices of pre-registration phase shall also be considered for availment of Cenvat credit by the...

10. ICD Mulund is ready with Document Management System (DMS) at Nhava-Sheva - The important documents contained in these docket would be scanned using high speed scanners...

11. Requirement of pre-deposit - The appellant has not made the pre-deposit and has filed an application seeking waiver because of financial constraints and for the reason...

12. Registration of Trust - For removing difficulty in earlier provision of registration, it has been proposed to amend the provision of registration to allow for direct...

13. The Appellate Tribunal addressed the rejection of an application for approval u/s 80G as time-barred. Provisional registration was introduced for newly formed trusts....

14. Rejection of application for registration u/s 12AA(1)(ac)(iii) r.w.s 80G(5) - The Appellate Tribunal observed that the appellant was granted provisional registration...

15. The High Court directed the respondent to provide the petitioner with physical or soft copies of the GST returns and documents available with the respondent, within one...