The constitutional validity of any law restricting fundamental rights must satisfy stringent judicial scrutiny. The Supreme ...

Under the GST regime, prosecution refers to the launch of criminal proceedings against individuals or entities involved in ...

Explore the evolving role of a Company Secretary in corporate governance, compliance, and ethical conduct, detailing their ...

Patna High Court rules GST recovery orders invalid if returns are filed post-Section 62 assessment, citing legal fiction and ...

A recent advisory from Infosys GSTN, the technology backbone of India's Goods and Services Tax (GST) network, addressing a ...

Andhra Pradesh High Court rules Show Cause Notices lacking a Document Identification Number (DIN) are invalid, citing CBIC ...

India's income tax filing season for Assessment Year (AY) 2025-26 (Financial Year 2024-25) is off to a rocky start, marked by ...

Understand the compounding of offences under Section 441 of the Companies Act, 2013 (and erstwhile Section 621A of 1956 Act). Learn about compoundable and non-compoundable offences, the authorities ...

Learn how to file LUT under GST for export of services, comply with Rule 96A conditions, and avoid tax liabilities. Essential guide for exporters on zero-rated ...

Delhi High Court restricts writ jurisdiction in fraudulent ITC cases, dismissing a petition and emphasizing clean hands and due process ...

Supreme Court rules Section 197 CrPC sanction not needed to prosecute police killing civilians in plain clothes with official guns, citing lack of duty ...

Patna HC invalidates GST demand due to mandatory witness absence during inspection and confirmed tampering of seizure documents by a tax ...