Judgement

Mandatory Limitation Periods Under Section 153 Must Be Strictly Followed by Revenue

ITAT Quashes Assessment Order for Exceeding Statutory Deadline

Tribunal Rules Against Retrospective Penalty but Enforces Consumer Welfare Fund Contribution

Section 151 Approval Without Independent Application of Mind Renders Reassessment Void

Only period falling within limitation window can be excluded; assessment beyond extended date held invalid

The Supreme Court of India granted interim bail in a Rs. 706 crore GST evasion case after the Rajasthan High Court had earlier rejected his plea.

Sitapur Police bust interstate GST fraud gang, arrest four, and uncover 1,200 fake firms claiming illegal input tax credit.

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