taxation
Government Extends Deadline for Filing Appeals Before GST Appellate Tribunal to 31 July 2026
The Government has extended the last date for filing appeals before the GST Appellate Tribunal (GSTAT) from 30 June 2026 to 31 July 2026, citing technical difficulties arising from a surge in filings on the GSTAT portal.
Relief to Taxpayer as SC quashes Tax Demand under SVLDRS revised without following Principles of Natural Justice; Directs issuance of fresh order
The appellant stated that he filled the requisite forms for resolving the tax dispute under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. However, the designated committee rectified Form No. SVLDRS-3 and enhanced the amount payable as tax without any show-cause notice.
Monsoon Session of Parliament 2025: A Comprehensive Overview
Read the overview of Parliament’s Monsoon Session 2025, highlighting major bills, key reforms, and the government’s push for inclusive and digital governance.
Call for Papers: HNLU, Raipur International Conference on Securities, Arbitration and Taxation
The international conference aims to foster interdisciplinary conversations that reflect the rapidly evolving legal landscape of global finance and governance, the last date of abstract submission is 21st August, 2025
“It is our duty to fortify legal frameworks and protect international financial integrity”, says Justice KV Viswanathan at UIA seminar on ‘India: The New Global Manufacturing Hub’
The Union Internationale des Avocats (‘UIA’) has organized a two- day seminar on the theme ‘India Ahead: Exploring legal, regulatory and geopolitical updates impacting FDI in the world’s fastest growing economy’. The seminar will be held at the Delhi International Arbitration Centre (‘DIAC’), Delhi High Court, on 29th and 30th March, 2025.
Experts’ Views on Union Budget 2025: Read what Industry Experts say on Taxation, Schemes, Government Initiatives, Agriculture, Energy Sector and more
Industry experts seem cautiously optimistic, acknowledging the budget’s potential to foster long-term economic resilience while urging attention to execution.
Supreme Court Constitution and Larger Bench Judgments which steered India’s course in 2024
The Supreme Court’s 2024 decisions have marked a significant turning point in the country’s legal and constitutional framework. Key rulings delivered by Constitutional Benches on Electoral bonds, private property, royalty as tax, AMU’s minority status, sub-classification within reserved categories, etc. have left an impact on fundamental rights, political transparency and tax regime, shaping India’s socio-political landscape, influencing both public policy and the broader democratic process.
3rd R.U. Singh National Online Memorial Drafting and Judgment Writing Competition, 2024
ABOUT THE COMPETITION Don’t forget no-one else sees the world, the way you do, so no-one has got things you can tell.
Lakshmikumaran & Sridharan Attorneys Elevate and Strengthen Leadership Team
The firm promoted 12 Associate Partners to Partners. This elevation aims at enhancing the firm’s capability to deliver robust and valued solutions across its practice areas
Inside Madras High Court’s verdict on post-sale discounts received by way of financial credit notes
“The conclusion that the taxable person is providing a service to the supplier while taking the benefit of a discount by facilitating an increase in the volume of sales of such supplier, is ex facie erroneous and contrary to the fundamental tenets of GST law. Therefore, this conclusion warrants interference, and this issue requires re consideration.”
IFSC (Book-keeping, Accounting, Taxation and Financial Crime Compliance Services) Regulations, 2024
BAFT Service Provider will undertake Bookkeeping, Accounting, Taxation & Financial Crime Compliance Services.
‘Arbitrary withholding of refund claims for specific periods, despite precedents, is contrary to principles of fairness and equity’: Allahabad HC grants relief to Samsung
“Taxation serves as the cornerstone of governmental revenue, facilitating the provision of public services and infrastructure. Essential to this system is consistency, ensuring that similar factual and legal circumstances are met with uniform treatment.”
RGNUL CBLT’s Two Credit Certificate Course on Business Laws & Practice 4.0 | Register by Feb 25, 2024
About RGNUL The Rajiv Gandhi National University of Law (RGNUL), Punjab, was established by the State Legislature of Punjab by passing the
Income of a club involving contributors and participators is not taxable: Calcutta High Court
“The members of the club are seen both as contributors and participators. The club and its members are seen as one person. Usually a member has to pay to avail of the services and facilities provided by the club.”
Understanding Supreme Court judgment on sales tax on credit note issued to dealers for warranty replacements
In a 106 pages long verdict, the Supreme Court has decided whether a credit note issued by a manufacturer to a dealer of automobiles in consideration of the replacement of a defective part, using spare parts from dealer’s own stock or from an open market, in the automobile sold pursuant to a warranty agreement being collateral to the sale of the automobile, will be exigible to sales tax.
Tax versus Fee: Are they Mutually Exclusive? Not always!
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 45