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

GST

Key Takeaways: Premature GST writ dismissed; adjudication to be pursued, and seized goods not released for lack of documents.

By Goyal Raj Kumar & Associates 14 Apr 2026 2 min read

The High Court of Madhya Pradesh recently reaffirmed a key principle under GST law—taxpayers must exhaust statutory remedies before approaching writ jurisdiction. Case Overview Case: Ankit Dube...

#gst #case law

GST

Key Takeaways: Belated rectification under GST cannot revive claims or sustain a merits challenge.

By Goyal Raj Kumar & Associates 14 Apr 2026 2 min read

The Kerala High Court has reiterated that statutory timelines under GST law are strict, and delayed rectification claims cannot be used to revive disputes or challenge assessments on merits. Case Ove...

#gst #case law

GST

GST Portal Update: Editable Pre-Deposit Field in Appeals

By Goyal Raj Kumar & Associates 12 Apr 2026 2 min read

In a significant relief to taxpayers, GSTN has introduced a system update allowing editing of the pre-deposit percentage while filing appeals in Form APL-01, effective April 6, 2026. This change...

#gst #tax update

Income Tax

Key Takeaways: Rejection of lower TDS certificate without proper reasons held invalid

By Goyal Raj Kumar & Associates 12 Apr 2026 3 min read

The Delhi High Court has reiterated that tax authorities must follow due process while deciding applications for NIL or lower TDS certificates under the Income-tax Act, 1961. Background of the Case In...

#income tax #case law

GST

Upcoming Deadline: Summary of outward supplies by taxpayers who opted for QRMP scheme. The taxpayers who have not uploaded B2B invoices using IFF for Jan & Feb, 26, should upload all the three months invoices in quarterly GSTR-1. — Due 13 Apr 2026

By Goyal Raj Kumar & Associates 10 Apr 2026 2 min read

The Quarterly Return Monthly Payment (QRMP) scheme simplifies GST compliance for small taxpayers. However, proper reporting of outward supplies—especially where Invoice Furnishing Facility (IFF)...

#gst #deadline #compliance

GST

GSTAT Implementation - Backlog Appeals

By Goyal Raj Kumar & Associates 09 Apr 2026 3 min read

In a significant development, the GST framework is moving towards resolving long-pending litigation issues with the operationalisation of the Goods and Services Tax Appellate Tribunal (GSTAT). Based o...

#gst #tax update

Company Law

MCA Update: Proposed Incorporation Rules Amendment 2026

By Goyal Raj Kumar & Associates 09 Apr 2026 2 min read

The Ministry of Corporate Affairs (MCA) has issued a draft notification dated April 8, 2026 proposing amendments to the Companies (Incorporation) Rules, 2014. The proposal aims to simplify compli...

#company law #tax update

GST

Upcoming Deadline: Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws for the month of March, 2026 — Due 10 Apr 2026

By Goyal Raj Kumar & Associates 08 Apr 2026 2 min read

Tax Deducted at Source (TDS) under GST is an important compliance requirement for specified entities. For March 2026, deductors must ensure timely deposit and reporting to avoid penalties. Applicabili...

#gst #deadline #compliance

GST

Upcoming Deadline: Summary of outward supplies where turnover exceeds Rs.5 crore or have not chosen the QRMP scheme for the quarter of Jan - Mar, 26 — Due 11 Apr 2026

By Goyal Raj Kumar & Associates 07 Apr 2026 2 min read

Businesses with aggregate turnover exceeding ₹5 crore, or those not opting for the QRMP scheme, must comply with monthly filing requirements for outward supplies. For the quarter January to March 2026...

#gst #deadline #compliance

Income Tax

CBDT Introduces PAN CR-01 & CR-02 for PAN Corrections

By Goyal Raj Kumar & Associates 06 Apr 2026 2 min read

The Central Board of Direct Taxes (CBDT) has introduced new standardised forms for PAN correction—PAN CR-01 for individuals and PAN CR-02 for non-individuals—effective from 1st April 2026....

#income tax #tax update

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