Currently, the brokerage paid by foreign funds is considered ‘export services’ under GST rules. “Clause (b) of sub-section (8 ...

The High Court held that Sections 73 and 74 no longer apply from FY 2024–25 and set aside an order passed under Section 73. The order was directed to be treated as a notice under Section ...

The Supreme Court upheld that mere excess stock found during inspection is insufficient for confiscation under Section 130. Tax must be assessed through Section 35(6) read with Sections 73 or 74, ...

The Goods and Services Tax (GST) framework has robust enforcement mechanisms, one of the most impactful being the provisional freezing of bank accounts during investigations relating to suspected tax ...

ITANAGAR, 23 Jan: Group A and Group B officers of the tax, excise and narcotics department participated in a three-day training programme on the GST Act and Rules, conducted at DK State Convention ...