Amit Sharma
Amit Sharma is the Content Editor at JurisHour. He has been writing about the Indian legal market. He has covered tax & company litigation stories from the Supreme Court, High Courts and Various Tribunals. Amit graduated from MLSU Law College with B.A.LL.B. and also holds an LL.M. from MLSU, Udaipur, Rajasthan. An Advocate in Taxation, and practised in Tribunals as well as Rajasthan High Court and pursued Masters in Constitutional Law. He started out small with little resources but a big plan to take tax legal education to the remotest locations across India and eventually to the world. His vision is to make tax related legal developments accessible to the masses.
GST
S. 129 Penalty Can’t Be Imposed on Stock Transfer Without E-Way Bill: GSTATÂ
The Goods and Services Tax Appellate Tribunal (GSTAT), Thiruvananthapuram Bench, has held that penalty under Section 129 of the CGST/KGST Acts cannot be imposed merely because an e-way bill was not generated for goods transported as a stock transfer between two registered premises of...
GST
S. 129(3) Seven-Day Deadline Mandatory, GSTAT Quashes GST Penalty Passed After 47 Days
The Goods and Services Tax Appellate Tribunal (GSTAT), Thiruvananthapuram Bench, has held that the seven-day time limit prescribed under Section 129(3) of the CGST/KGST Act, 2017 for passing an order imposing penalty on detained goods is mandatory. The bench of Subramanya V. Rayaprol (Judicial Member)...
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Other Laws
PIL In Allahabad High Court Seeks to Halt Oath Ceremony of Justice Yashwant Varma Amid Cash Stash Probe
A Public Interest Litigation (PIL) has been filed before the Lucknow bench of the...
Direct Tax
Delhi High Court Directs Issuance of Nil Withholding Tax Certificate to Lufthansa Cargo
The Delhi High Court has directed the issuance of nil withholding tax certificate to...
Direct Tax
‘Debt Forgiveness’ Can’t Be Taxes As Business Income: ITAT
The Hyderabad Bench of Income Tax Appellate Tribunal (ITAT) has held that the debt...
Notification
Technical Glitch: CBDT Waives Interest On Late TDS/TCS Payments
The Central Board of Direct Taxes (CBDT) has notified the waiver of interest on...
Direct Tax
Know All Changes In TDS Provisions Effective from 1st April 2025
The Income Tax Department has announced significant changes in the Tax Deducted at Source...
Direct Tax
Kapil Dev Exempted From Income Tax On Rs. 1.5 Crore Granted By BCCI: ITAT
The Income Tax Appellate Tribunal (ITAT) has exempted Kapil Dev from income tax on...
Other Laws
‘Reasonable Doubt’ in Criminal Cases Must Be Assessed by Standards of Strong-Minded and Courageous Individuals: Supreme Court Quashes FIR Against Congress MP Imran Pratapgarhi
The Supreme Court while quashing the First Information Report (FIR) against Congress MP Imran...
Direct Tax
CBDT Notifies New Disclosure Rules for MSME Payments, Share Buybacks, and Loans
The Central Board of Direct Taxes (CBDT) has introduced significant amendments to tax audit...
Direct Tax
AI Can’t Override Natural Justice; CPC Portal Must Reflect Thoughtful Consideration: Bombay High Court
The Bombay High Court has held that Artificial Intelligence (AI) cannot override natural justice,...
Direct Tax
New Definition of “Specified Premises” For Hotel Accommodation Services Under GST W.E.F 01.04.2025: CBIC Issues FAQs
The Central Board of Indirect Taxes and Customs (CBIC) has issued the Frequently Asked...
Notification
New TDS Rules: CBDT Notifies Changes in Form 26QÂ
The Central Board of Direct Taxes (CBDT) has notified the Income-tax (Seventh Amendment) Rules,...
Direct Tax
Juice Seller Shocked by Rs 7.79 Crore Income Tax Notice
A small-time juice seller in Aligarh’s district court compound was left in shock after...
Latest articles
GST
S. 129 Penalty Can’t Be Imposed on Stock Transfer Without E-Way Bill: GSTATÂ
The Goods and Services Tax Appellate Tribunal (GSTAT), Thiruvananthapuram Bench, has held that penalty...
GST
S. 129(3) Seven-Day Deadline Mandatory, GSTAT Quashes GST Penalty Passed After 47 Days
The Goods and Services Tax Appellate Tribunal (GSTAT), Thiruvananthapuram Bench, has held that the...
GST
OIDAR Service Appeals Must Be Heard by Principal Bench, Transfers Rs. 1.36 Lakh IGST Dispute to Delhi: GSTATÂ
The GST Appellate Tribunal (GSTAT), Delhi State Bench, has held that appeals involving Online...
GST
Appeal Raising Questions of Law Must Be Heard by Division Bench: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Division Bench has held that the...