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Faceless Assessment Under Section 273 — Procedure, Safeguards and Practical Realities
Faceless Assessment Under Section 273 — Procedure, Safeguards and Practical
Realities
How
electronic, jurisdiction-free assessment works under the new Act, the strong
body of case law protecting the rig...
Best Judgment Assessment Under Section 271 — When the Assessing Officer Decides Without You
Best Judgment Assessment Under Section 271 — When the Assessing Officer
Decides Without You
Understanding
the triggers, the legal standard for a fair estimate, consequences, and
remedies available when ...
Regular and Scrutiny Assessment Under Section 270(10) — A Complete Guide
Regular and Scrutiny Assessment Under Section 270(10) — A Complete GuideHow
cases are selected for detailed examination, the natural-justice standard
courts demand, and how to conduct yourself through the process...
Processing of Return and Summary Assessment Under Section 270(1) — What Every Taxpayer Must Know
Processing
of Return and Summary Assessment Under Section 270(1) — What Every Taxpayer
Must Know
Understanding
intimations, prima facie adjustments, the new mandatory hearing requirement,
and why an intimati...
Assessment Under the Income-tax Act, 2025 — A Complete Overview of the New Framework
Assessment
Under the Income-tax Act, 2025 — A Complete Overview of the New Framework
How
assessment, reassessment and recomputation are structured under the Act that
replaced the Income-tax Act, 1961 with eff...
Commissioner of Central GST & Central Excise, J&K Jammu vs Emcure Pharmaceuticals Ltd. – Jammu & Kashmir and Ladakh High Court Dismisses Revenue Appeals as Issue Already Covered by Earlier Judgment
Facts of the CaseThe Commissioner of Central GST & Central Excise, J&K
Jammu preferred multiple Central Excise Appeals before the High Court of Jammu
& Kashmir and Ladakh against Emcure Pharmaceuticals Ltd....
Ajmal vs Branch Manager, ICICI Bank & Anr. | Kerala High Court Directs Petitioner to Seek Bank Account De-Freezing Before Magistrate – Sections 406 & 420 IPC
Facts of the CaseThe petitioner, Ajmal, Director of M/s MGS
Associates Ready Mix Trading Private Limited, filed a writ petition before
the Kerala High Court challenging the freezing of the company's bank account by
IC...
Sachin Kumar vs State of Karnataka – Karnataka High Court Grants Anticipatory Bail in Alleged GST Misappropriation and Criminal Breach of Trust Case under Sections 406 & 420 IPC
Facts of the Case
The petitioner, Sachin Kumar, an auditor by profession, approached the
Karnataka High Court seeking anticipatory bail under Section 438 of the Code
of Criminal Procedure (Cr.P.C.) in connection with ...
M/s Chandra Sain v. Union of India & Others – Allahabad High Court Quashes GST Registration Cancellation Order for Absence of Reasons and Directs Fresh Adjudication under Section 29 read with Section 107 of the CGST Act
Facts of the CaseThe petitioner, M/s Chandra Sain, a proprietorship
concern engaged in civil contractual works, was registered under the Goods and
Services Tax (GST) regime. A show cause notice dated 04.02.2020 was
is...
GST Threshold Limits
GST Threshold LimitsFinancial Year 2026–27 / Assessment Year
2026–27A consolidated reference of registration, composition,
HSN, return-filing, e-invoicing and e-way bill thresholds under Indian GST law1. GST Regist...