No Orders Permissible Under Omitted Rule 96(10) of CGST Rules Post 8 October 2024: Uttarakhand High Court
The Uttarakhand High Court has held that no orders are permissible under omitted Rule 96(10) of Central Goods and...

Karimganj Customs Seizes Smuggled Foreign Cigarettes Worth Rs. 1.49 Crore In Assam
In a significant crackdown on cross-border smuggling, officers of the Karimganj Customs Division, with active support...

Understanding COFEPOSA Act, 1974: A Legal Overview
The full form of COFEPOSA is Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 and it is...

Navi Mumbai Police Bust Major International Drug Racket; Customs Officer and Two Cops Among 10 Arrested
In a major crackdown, the Navi Mumbai Crime Branch has busted an international drug trafficking network with the arrest...

Legal Guidelines for Electronic Record Seizures in India: Roles of ED, CBI, DRI
In India’s digital-first enforcement landscape, electronic record seizures have become a critical tool for investigative...

10% Pre-Deposit On Only Penalty For Filing 1st GST Appeal Yet To Be Notified
Taxpayers contesting penalty-only assessments under the Goods and Services Tax (GST) regime continue to await formal...

Amount Paid Under Protest After Clearance Of Goods Is Not Covered By Unjust Enrichment: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the disputed amount paid...

What Amount Is Levied in GST Audit for Late Filing Fees?
When it comes to compliance under the Goods and Services Tax (GST) regime, timely filing of returns plays a critical...

Consultancy Services To The Foreign University/Foreign Group Entity Are Not “Intermediary Services”: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that consultancy services to the...

CA vs CS vs CMA: Which Profession Should You Choose?
Choosing between Chartered Accountancy (CA), Company Secretary (CS), and Cost & Management Accountancy (CMA) is a...

Taxation Must Be Fair, Not Fearful: Chief Commissioner S.K. Rahman Charts Path to Reduce Disputes at Star Tax Summit 2025
Delivering a keynote at the Star Tax Summit 2025, S.K. Rahman, IRS – Chief Commissioner, outlined the Government’s...

Income Allegedly Escaped Assessment In Different AY Can’t Be Consolidated To Meet Rs. 50 Lakhs Threshold Limit: Delhi High Court
The Delhi High Court has held that income alleged to have escaped assessment in different assessment years cannot be...
