The Court found that the petitioner was not given adequate time or opportunity to respond. It ruled that rejection without following procedural safeguards is invalid. The decision reinforces adherence ...

The Tribunal interpreted Section 142(3) of the CGST Act to allow refund of taxes paid under existing law. It held that such claims survive the repeal of earlier statutes. The appeal was allowed and ...

The Finance Act amendment could primarily benefits IT/ITeS companies, marketing firms, and businesses providing intermediary ...

In a major relief for India’s IT services exporters, the government has scrapped the contentious “intermediary” clause under ...

Before adjusting for refunds, revenue collection stood at ₹2 trillion, an 8.8% annual increase. This is the first time since ...