Judgement

GST rate of 5% applies to CKD e-rickshaws meeting the “essential character” test

CKD Supply of E-Rickshaw Can Be Treated as Finished Vehicle If Essential Components Are Present: WB AAR

Authority corrects wrong notification reference under Section 102; ruling substance remains unchanged

As India transitions to the new Income-tax Act from April 1, 2026, individual taxpayers expect targeted relief rather than sweeping changes

Show cause notice uploaded only under “Additional Notices” tab held insufficient; matter remanded for fresh adjudication with hearing

Employee cannot be penalised for employer’s failure to deposit TDS; demand and recovery quashed

HC holds that where travel agents have already paid tax on commission, Revenue can recover only interest and not TDS principal from airlines.