Judgement

ITAT permits carry forward of Rs. 17.96 crore LTCL u/s 74; applies India–Mauritius DTAA Articles 13(4)/13(3A) and Section 90(2) on a transaction-wise basis

Big Win for Foreign Investors: ITAT Allows Rs. 179 Cr Loss Carry Forward Under India, Mauritius DTAA

ITAT condones 198-day delay, holds first appeal could not be dismissed under Section 249(4)(b) for non-payment of advance tax on disputed additions

ITAT Sets Aside Dismissal under Section 249(4)(b) and Restores Rs. 4.26 Crore Addition u/s 69 for Fresh Adjudication

HC dismisses Revenue appeals and holds penalty notices u/s 271(1)(c) invalid where the notice fails to specify whether proceedings are for concealment or furnishing inaccurate particulars

HC Dismisses Revenue Appeals, Holds Penalty Notices u/s 271(1)(c) InvalidHigh Court Dismisses Revenue Appeals, Holds Penalty Notices u/s 271(1)(c) Invalid

High Court Dismisses Revenue Appeals, Holds Penalty Notices u/s 271(1)(c) Invalid

Articles

GST Council approves landmark refund reforms, including faster provisional refunds, IDS relief, and removal of limits on low-value export consignments, effective November 1, 2025.

GST Council Introduces Major Amendments to Facilitate Refund Rules, Effective from November 1, 2025

The Council has given recommendations for several changes. One of the recommendations given by the council is to remove clause (b) of Section 13(8) of the IGST Act, 2017

Breaking: GST Council Scraps Intermediary Rules, Litigation Nightmare Ends

News

We need to refer Section 14 of CGST Act to decide the Applicable Rate of GST

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Big Win for Foreign Investors: ITAT Allows Rs. 179 Cr Loss Carry Forward Under India, Mauritius DTAA

ITAT Sets Aside Dismissal under Section 249(4)(b) and Restores Rs. 4.26 Crore Addition u/s 69 for Fresh Adjudication

High Court Dismisses Revenue Appeals, Holds Penalty Notices u/s 271(1)(c) Invalid

GST Council Introduces Major Amendments to Facilitate Refund Rules, Effective from November 1, 2025

Breaking: GST Council Scraps Intermediary Rules, Litigation Nightmare Ends

GST Council Meeting 2025: How to apply New GST Rates