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Prevention Of Money Laundering Act, 2002: UPSC NotesÂ
Prevention Of Money Laundering Act, 2002 is a criminal law enacted to prevent money laundering and to provide for confiscation of property derived from,...
Retrospective GST Registration Cancellation Of Supplier Can’t Absolve Buyer To Verify Input Tax Credit Claim Authenticity: Calcutta High Court
The Calcutta High Court has held that the retrospective GST registration cancellation of supplier cannot absolve the buyer to verify input tax credit (ITC)...
GST Dept Can’t Be Prevented From Conducting Preliminary Inquiry Relating To Books Of Accounts : Punjab & Haryana High Court
The Punjab & Haryana High Court has held that the GST department cannot be prevented from conducting preliminary inquiry relating to books of accounts...
Non-Replying To SCN : Allahabad High Court Asks Assessee To Pre-Deposit 50% Of Disputed TaxÂ
The Allahabad High Court has asked the assessee to  pre-deposit 50% of disputed tax for not filing the reply to the show cause notice.
The...
Restrictions On Availment Of Input Tax Credit Under GST – 2024
This article elaborates on the restriction in availment of input tax credit (ITC) in terms of sub-rule (4) of rule 36 of CGST Rules,...
Top GST Input Tax Credit Judgements – 2024
The 2024 edition of the landmark judgments on Input Tax Credit under GST offers important insights into significant rulings made by the Supreme Court...
Switzerland Suspends Unilateral Application Of MFN Clause With India under DTAA; Indian companies To Face Higher Tax
Switzerland has suspended the unilateral application of Most Favoured Nation (MFN) clause with India under Double Tax Avoidance Agreement (DTAA), consequently Indian companies in...
GST Appellate Tribunal Not Functional Till Date : Supreme Court Issues Notice To Govt.
The Supreme Court has issued the notice to Union Of India as the GST Appellate Tribunal (GSTAT) is not functional till date.
The bench of...