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All (50) Company Law (6) GST (24) Income Tax (20)

GST

Key Takeaways: GST Refund Rejection on Zero-Rated Supplies Quashed for Denial of Personal Hearing Despite Adjournment Request Due to...

By Goyal Raj Kumar & Associates 10 May 2026 3 min read

In a significant ruling reinforcing the principles of natural justice under GST law, the Punjab & Haryana High Court in the case of Hudson Insurance Brokers (P.) Ltd. v. Union Territory of Chandig...

#gst #case law

GST

GST Update - Tax Changes on Beverages (HSN Revised)

By Goyal Raj Kumar & Associates 01 May 2026 2 min read

The Government has issued Notification No. 01/2026-IGST (Rate) revising HSN classifications for beverages under GST. This amendment primarily impacts products falling under the 2202 series, affec...

#gst #tax update

GST

Key Takeaways: GST demand quashed due to non-consideration of replies and mechanical finding on ITC reversal dispute.

By Goyal Raj Kumar & Associates 01 May 2026 2 min read

The ruling in Bagga Vet Pharma v. State of Punjab highlights the importance of reasoned orders and proper consideration of taxpayer submissions in GST adjudication. 🔍 Background of the Case The pe...

#gst #case law

Income Tax

Key Takeaways: NRE exemption claim is contingent upon proof of RBI permission; reassessment proceedings sustained

By Goyal Raj Kumar & Associates 01 May 2026 2 min read

The Abhinav Jain v. Income-tax Officer ruling provides important clarity on reassessment proceedings, limitation periods, and documentation requirements for NRE transactions. 🔍 Background of the Cas...

#income tax #case law

Income Tax

Key Takeaways: Revenue appeal arising from the section 263 order held not maintainable where the tax effect is below the Rs 2 crore ...

By Goyal Raj Kumar & Associates 27 Apr 2026 2 min read

In a noteworthy ruling, the Delhi High Court in the case of Principal Commissioner of Income-tax v. Nivesh Group has clarified the applicability of monetary limits prescribed for filing departmental a...

#income tax #case law

Income Tax

Key Takeaways: Reduction of share capital via buy-back cannot be treated as property acquisition under Sec 56(2)(x)

By Goyal Raj Kumar & Associates 27 Apr 2026 2 min read

In a significant ruling, the Delhi High Court in the case of Principal Commissioner of Income-tax v. Globe Capital Market Ltd. has held that buy-back of shares cannot be treated as acquisition of...

#income tax #case law

GST

GST Update: IMS Offline Tool Now Available for Bulk Invoice Actions

By Goyal Raj Kumar & Associates 23 Apr 2026 2 min read

The Goods and Services Tax Network (GSTN) has introduced an Excel-based IMS Offline Tool on the GST portal to simplify invoice management and improve efficiency for taxpayers dealing with large v...

#gst #tax update

Company Law

MCA Notifies Revised Fees for DIR-3 KYC Web Filing

By Goyal Raj Kumar & Associates 23 Apr 2026 2 min read

The Ministry of Corporate Affairs (MCA) has issued Notification No. G.S.R. 300(E) dated 21 April 2026, amending the Companies (Registration Offices and Fees) Rules, 2014. The amendment revises th...

#company law #tax update

Company Law

MCA Issues FAQs on Companies Compliance Facilitation Scheme, 2026

By Goyal Raj Kumar & Associates 23 Apr 2026 3 min read

The Ministry of Corporate Affairs (MCA) has released FAQs on the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) to provide clarity on its scope, benefits, and practical implementation...

#company law #tax update

GST

Key Takeaways: Writ not maintainable once GSTAT functional; appeal to be filed with pre-deposit within notified timeline

By Goyal Raj Kumar & Associates 20 Apr 2026 2 min read

The Orissa High Court has clarified an important procedural aspect under GST law regarding the availability of writ remedies when appellate forums become operational. The ruling highlights the importa...

#gst #case law

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