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    June 16, 2025 Case Laws GST
    Tax Credit Dispute Resolved: Technical Errors Cannot Invalidate Input Tax Claims Under CGST Provisions
    June 16, 2025 Case Laws GST
    GST Registration Cancellation Can Be Restored by Filing Pending Returns and Clearing Outstanding Tax Dues Within Two Months
    June 16, 2025 Case Laws GST
    Legal Notice Invalidated: Procedural Defect in Communication Renders Show Cause Order Unenforceable, Petitioner Granted Extended Response Time
    June 16, 2025 Case Laws GST
    Foreign Affiliate Service Valuation Upheld: GST Refund Claim Validated Under CBIC Circular No. 210/4/2024 Guidelines
    June 16, 2025 Case Laws GST
    Legal Victory: GST Tax Order Against Deceased Proprietor Invalidated Due to Procedural Defects in Section 93 Notice Requirements
    June 16, 2025 Case Laws Customs
    Vessel Asean Explorer Confirmed as Foreign Going Vessel Under Section 87, Maintaining Exemption Status Despite Local Port Operations
    June 16, 2025 Case Laws Customs
    Customs Broker Cleared of Penalties: No Direct Evidence of Intentional Duty Evasion Under Sections 112 and 114AA
    June 16, 2025 Case Laws Companies Law
    Shareholders Validate Equity Transfer via Pre-Existing Call Option Under Contractual Rights in Company Liquidation Proceedings
    June 16, 2025 Case Laws Service Tax
    Study Centre Loses Service Tax Exemption Claim, Tribunal Confirms Partial Tax Liability Under Finance Act Section 73(1)
    June 16, 2025 Case Laws Service Tax
    Service Tax Demand Partially Upheld: Limitation Period Examined, COVID-19 Extensions Considered, Penalty Reduced Under Section 78
    June 16, 2025 Case Laws Central Excise
    Landmark GST Transition Ruling: Taxpayer Wins CENVAT Credit Refund Under Section 142(3) with Procedural Compliance
    June 16, 2025 Case Laws Indian Laws
    Legal Power to Compound Cheque Dishonour Offence Affirmed, Conviction Set Aside Under Section 147 with Discretionary Judicial Intervention
    June 16, 2025 Case Laws GST
    High Court Orders Reopening of Advance Ruling Proceedings Under CGST Act, Directs Fresh Evaluation with New Evidence
    June 16, 2025 Case Laws GST
    Tender Notification Challenged: GST Waived for Human Hair Auction Participants, Mandatory 18% Tax Requirement Struck Down
    June 16, 2025 Case Laws GST
    High-Stakes Tax Dispute: Fraudulent Input Tax Credit Challenge Rejected, Statutory Appeal Path Remains Open Under Section 107
    June 16, 2025 Case Laws Income Tax
    Income Tax Exemption Denied: Business Location Determines Eligibility Under Section 10(26) Criteria
    June 16, 2025 Case Laws Income Tax
    Mercantile Accounting System Prevents Double Taxation in Electricity Charge Recoveries Under Income Recognition Rules
    June 16, 2025 Case Laws Income Tax
    Taxpayer Wins Appeal: Depreciation Claim Error Deemed Clerical, Penalty Overturned Under Section 271(1)(c)
    June 16, 2025 Case Laws Income Tax
    Educational Trust Wins Tax Exemption Appeal, Requiring Comprehensive Financial Review and Fair Assessment of Excess Income
    June 16, 2025 Case Laws Income Tax
    Tax Dispute Dismissed: Procedural Challenge Rejected, Original Assessment Upheld Under Section 154 Principles
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GST

Business vertical - Definitions. - Section 2(18) of the CGST...

CGST Act 2017 Update: Section 2(18) "Business Vertical" Definition Removed, Alters Business Classification Under GST Framework.

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GSTSeptember 3, 2018Act-Rules

Business vertical - Definitions. - Section 2(18) of the CGST ACT, 2017, as amended - Clauses (18) omitted.

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