Judgement

Bench directs that settlement applications filed on 22.03.2021 be treated as “pending” and processed by the Interim Board; reads down retrospective effect of Section 245C(5) so as not to extinguish filings up to 31.03.2021.

HC Rules Income-Tax Settlement Applications Filed Before 31 March 2021 Remain Valid Despite Retrospective Amendment

News

The Registrar of Companies (ROC) Delhi penalises a company and its directors for violating private placement procedures under Section 42 of the Companies Act, 2013.

ROC Delhi Penalises Company and Its Directors for Violating Private Placement Rules

Articles

As per the GSTN Advisory dated October 17, 2025, taxpayers can now mark credit notes as "Pending" for one tax period.

GST Portal Introduces "Pending" Option for Credit Notes and Declaration of Reversal Amount in IMS

Orders

Rosmerta Autotech Ltd. and its directors were penalized by ROC Delhi for failing to serially number board meeting minutes for FY 2014-15.

ROC Penalizes Company for Failure to Serially Number Board Meeting Minutes

The Goods and Services Tax Network (GSTN) has enabled GSTR-9 and GSTR-9C filing for FY 2024-25 on GST portal with detailed FAQs from GSTN.

GSTR-9 and GSTR-9C for FY 2024-25 Now Live: GSTN Releases Detailed FAQs for Hassle-Free Filing

The Income Tax Department launches nationwide drive to penalize entities for failing to report high-value financial transactions for FY 2023-25.

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HC Rules Income-Tax Settlement Applications Filed Before 31 March 2021 Remain Valid Despite Retrospective Amendment

ROC Delhi Penalises Company and Its Directors for Violating Private Placement Rules

GST Portal Introduces "Pending" Option for Credit Notes and Declaration of Reversal Amount in IMS

ROC Penalizes Company for Failure to Serially Number Board Meeting Minutes

GSTR-9 and GSTR-9C for FY 2024-25 Now Live: GSTN Releases Detailed FAQs for Hassle-Free Filing

Income Tax Department Uses AI to Track Unreported Financial Transactions