Rutul Shah

Divisional Bench Overrules The Singal Bench Order Of Refund Of Unutilized ITC In Cash On Account Of The Closure Of Business

Madras HC Quashes Tax Demand For Lack Of Clear Valuation In Revenue-sharing Model

Renewal Of Provisional Attachment Orders Beyond Statutory Period Held Ultra Vires: Supreme Court Affirms One-Year Limitation Under Section 83 Of The CGST Act

Supreme Court Up Held The Validity Of The CGST Summons, And Section 6(2)(b) Is Inapplicable To Parallel Investigations.

GST Proceedings Cannot Be Initiated Against An Entity That Has Ceased To Exist After Amalgamation

Transfer Of Credit In Case Of Merger / Amalgamation Is A Statutory Right And The Same Cannot Be Denied In Absence Of Technical Infrastructure

Non-Submission Of FIRC Cannot Be The Sole Basis To Deny The Claim For Refund Of Unutilised ITC

Madras HC Ruled That DGFT's Classification Of Goods Under EPCG Is Binding On The Customs Authority And Cannot Be Questioned

Revisiting The Doctrinal Divide: Cancellation Versus Revocation Of Bail Orders

Treaty Provisions, Not Transformed Into National Law [Customs Act], Cannot Deprive The Department Of Its Power To Issue SCN

SICPA India Private Limited And Another vs UOI And Others [WP(C) 54 Of 2023]

Messrs Addwrap Packaging Pvt. Ltd & Anr. vs UOI & Ors. [SCA No. 22519 Of 2019] – Gujarat High Court

Incentive Scheme To Deepen India's Electronics Ecosystem