The ITAT observed that mere remote access to customer-owned systems does not satisfy the disposal and permanence tests required for constituting a Fixed Place PE under the India-Canada ...

The Bombay High Court held that a GST adjudication order imposing demand beyond the amount proposed in the show cause notice violates Section 75(7) of the GST law. The Court quashed both the notice ...

The Bombay High Court held that show cause notices under Section 74 of the CGST Act cannot combine multiple financial years into a single proceeding. The Court ruled that GST assessments and ...

The Karnataka High Court remitted GST proceedings after noting allegations that duplicate adjudication orders were passed for the same tax period on ITC mismatch issues. The Court directed fresh ...

CESTAT Bangalore held that services rendered by a sub-contractor for authorized operations within an SEZ are eligible for exemption under Notification No. 4/2004-ST. The Tribunal ruled that exemption ...

Orissa High Court refused to entertain a writ petition challenging GST classification of iron ore fines exports because the petitioner had not exhausted the appellate remedy under Section 112 of the ...

ROC Pune held that procedural lapses in a private placement involving one investor formed part of a single integrated ...

ROC Pune penalized a company and its directors for delayed filing of e-Form PAS-3 relating to private placement allotment ...

ROC Pune penalized a start-up company and its officers for delayed filing of e-Form MGT-14 relating to a Special Resolution ...

ROC Pune penalized a company and its directors for utilizing private placement funds before filing return of allotment under ...

The Registrar of Companies held that continued non-filing of annual return violated Section 92(4) of the Companies Act, ...

ROC Patna penalized a company and its managing director for failure to file annual returns under Sections 92(4) and 92(5) of ...