The High Court ruled that the Tribunal cannot refuse to consider a stay application merely because no tax demand exists. It ...

CESTAT held that I-STAT blood gas cartridges are accessories of the analyser and not independent diagnostic reagents. As a ...

The Tribunal held that an AI-based smart robot could not be classified as an electronic toy when it satisfied the ...

The court held that documentary records, financial transactions, and surrounding circumstances disclosed a prima facie ...

The Court held that reassessment is not barred by change of opinion where the original issue was dropped due to absence of ...

The Court dealt with a challenge to a confiscation show cause notice where jurisdictional confusion delayed proceedings. It ...

CESTAT held that handheld barcode scanners with limited mobile features are not classifiable as smartphones. The ruling ...

The addition for alleged cash paid towards property purchase was deleted as the transaction itself stood cancelled. The ...

The tribunal dismissed the appeal, confirming that repeated failure to file written statements despite ample opportunity ...

The Delhi High Court upheld exclusion of multiple comparables after finding them functionally different from a low-risk ...

The High Court set aside GST refund rejection orders after noting that Rule 96(10) was omitted without saving pending ...

The Court restored GST registration after accepting that non-filing of returns for six months was caused by genuine illness ...