Judgement

The Gauhati High Court dismissed the Commissioner's appeal against an assessee, ruling it non-maintainable because, after discarding a time-barred demand for 2014-2015, the remaining tax claim fell just below the Rs. 2 crore threshold required for High Court litigation.

High Court: Multi-Year Service Tax Demands Cannot Be Clubbed to Cross Rs. 2 Crore Appeal Threshold

Articles

EPFO introduces Form 121, a single declaration replacing Forms 15G and 15H to simplify TDS exemption for EPF subscribers from April 1, 2026.

Big Change for EPF Subscribers: Form 121 to Replace 15G and 15H

Contract executed post-GST attracted 12% tax, not 6% VAT. However, the contractor was entitled to reimbursement under the agreement, and the Court ordered refund of Rs 2.21 crore with 12% interest

Contractor Entitled to GST Reimbursement Despite Higher Tax Liability: Tripura High Court Orders Rs 2.21 Crore Refund with Interest

Orders

Jerry Nidhi Limited was penalized Rs 10,000 each on the company and its officers for incomplete PAS-3 disclosures in violation of Rule 14(6). The ROC directed rectification, payment within 90 days, and allowed appeal within 60 days.

ROC Ernakulam Imposes Penalty on Nidhi Company for Incomplete PAS-3 Disclosures under Companies Act

The Orissa HC agrees to condone the delay in seeking GST revocation if the taxpayer pays all its pending dues and complies with all related formalities.

Orissa HC Allows GST Revocation Subject to Taxpayers Paying All Its Outstanding Dues

ITAT condoned a 796-day delay and set aside the CIT(A) order. The case involving the Rs 4.93 crore addition was remanded for a fresh hearing to decide the matter on merits.

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High Court: Multi-Year Service Tax Demands Cannot Be Clubbed to Cross Rs. 2 Crore Appeal Threshold

Big Change for EPF Subscribers: Form 121 to Replace 15G and 15H

Contractor Entitled to GST Reimbursement Despite Higher Tax Liability: Tripura High Court Orders Rs 2.21 Crore Refund with Interest

ROC Ernakulam Imposes Penalty on Nidhi Company for Incomplete PAS-3 Disclosures under Companies Act

Orissa HC Allows GST Revocation Subject to Taxpayers Paying All Its Outstanding Dues

ITAT Condones 796-Day Delay in Rs 4.93 Crore Tax Addition Case After Accountant’s Death