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Search results for: Section 74

Delhi HC's Order In Case of Suresh Kumar vs. Commissioner CGST Delhi North

Delhi HC: GST Demand Order Valid Despite Late Uploading of Form DRC-07 If E-Mail Service Is Proven

The Delhi High Court has pointed out that there is a delay between when the GST Department issues a demand order and when the Form DRC-07 is made available online. A division bench of Justices Prathiba M. Singh and Shail Jain did not infer such a gap as rendering the demand order time-barred, towards the […]

India's Net Direct Tax Collections Drop as of 11th August 2025

India’s FY26 Gross Direct Tax Collections Reach ₹7.99 Lakh Crore as of Aug 11

For the financial year 2025-26, the gross direct tax collections of India stood at Rs. 7,98,822 crore as of August 11, 2025, marking a 1.87% decrease compared to Rs 8,14,048 crore collected in the same period last year, as per official data from the Tax Information Network – Management Information System (TINMIS). The recent decline […]

Orissa HC's Order In the Case of Chandrakanta Parida vs. State Tax Officer

Orissa High Court Directs 10% Tax Payment Within a Week for GST Appeal Relief

The Orissa High Court has granted conditional relief to an assessee who submitted a delayed GST appeal. The court ordered the petitioner to pay 10 per cent of the disputed tax within a week to pursue the case. The applicant Chandrakanta Parida has submitted a plea after the regulatory limitation under section 107 of the […]

Delhi ITAT Order in the Case of Anita Garg vs. Income Tax Officer

ITAT Delhi Quashes Assessment Framed U/S 143(3) Due to Invalid Notice Format U/S 143(2)

The Income Tax Appellate Tribunal (ITAT) in Delhi ruled that the assessment conducted by the Assessing Officer under Section 143(3) on December 27, 2019, following a notice issued under Section 143(2) on September 22, 2018, is invalid. The tribunal found that the notice was not in the format required by the Central Board of Direct […]

GST Exempt for Small Flats with Maintenance Under ₹7,500: FM

FM Clarifies GST Exemption on Maintenance Charges for Small Apartments Below INR 7500

As per Union Finance Minister Nirmala Sitharaman, residents of smaller apartments with maintenance charges less than Rs 7,500 are not burdened by Goods and Services Tax (GST) compliance requirements, nor are they required to pay GST on these charges. The clarification has arrived in answer to a Lok Sabha question raised by the members Manickam […]

Madras HC's Order in The Case of M/s.Eminent Textiles Mills Private Limited vs. The State Tax Officer

Madras HC: Refusal to Rectify Under GST Not a Rectification Itself; No Personal Hearing Required

Without a personal hearing, the GST authority can dismiss the rectification application, the Madras High Court cited. The matter under consideration by the bench was centred on the interpretation of the third proviso to Section 161 of the TNGST Act, 2017. Specifically, the discussion focused on whether this provision necessitates adherence to the principles of […]

CBDT Circular No.9/2025 for PAN-Aadhaar Linking

CBDT Revises Guidelines on Inoperative PAN via Circular No.9/2025

A fresh circular no.9/2025 has been issued by the Central Board of Direct Taxes (CBDT), altering the earlier norms on the outcomes of Permanent Account Number (PAN) becoming inoperative under Rule 114AAA of the Income-tax Rules, 1962. The tax deductors and collectors who are facing the notices for the short deduction or collection of TDS/TCS […]

Income Tax Return Filing Process Using Gen IT Software

How to File Online ITR for AY 2026-27 Using Gen IT Software

An income tax return is a document submitted by individuals or companies to declare their income, including salary, HRA, allowances, deductions, and total turnover, to the Tax Department. There are seven different types of tax return forms available on the portal, each applicable based on the taxpayer’s category. Taxpayers can use either the government utility […]

Kerala HC's Order in the Case of Nikhil Ayyappan vs State of Kerala

Kerala HC: Confiscated Goods Under GST Can Be Returned if Not Auctioned

The Confiscated goods u/s 130 GST Act can be released in the pendency of an appeal if not yet auctioned, Kerala High Court cited. The case was being addressed by Justice Ziyad Rahman A.A., where the grievance of the applicant is against the confiscation order passed by the Enforcement Officer/2nd respondent, under Section 130 of […]

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