The case examined taxability of bio-mining and waste remediation services. The Authority held that such services qualify as ...

The AAR held that advance ruling cannot be sought on services received by the applicant. Since tax liability lies with the ...

The Authority held that procedural questions on E-way bill generation are not covered under Section 97(2) of the CGST Act.

The issue was whether export value includes freight, insurance, and duties. The AAR held all such costs under DDP must be included in transaction value for IGST ...

The AAR held that medicines and consumables supplied during treatment are part of composite healthcare services. As the ...

The issue was whether a digital transport platform qualifies as a GTA. The Authority held that absence of consignment note and transport activity excludes GTA classification. It ruled that such ...

The Tribunal examined denial of rebate due to technical computation issues. It held that deduction must be granted as income was below ₹7 lakh and statutory conditions were ...

ITAT held that entire receipts cannot be treated as unexplained when income is already offered to tax. Only unverifiable expenses can be ...

Imposition of a 28% GST on online gaming and betting has triggered one of the most intense legal and policy debates in recent times. This blog examines this conflict in depth, moving beyond headlines ...

MPTCA urges the Finance Ministry and CBDT to reconsider the proposed late fee for delayed tax audit reports in the Finance Bill, 2026, citing disproportionate ...

The issue was whether GST show cause notices can cover multiple financial years in one proceeding. The Court held that Sections 73 and 74 permit consolidation using the phrase for any period, and ...

The issue was non-service of an income tax order and availability of remedy. The Court allowed withdrawal and granted liberty to appeal while directing supply of the ...