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Income Tax Penalty Appeal: Complete Guide to CIT(A), ITAT & High Court with Practical Remedies [2024-25]
Complete Guide to Multi-Level Appeal Structure, Remedies, and Judicial Review of Penalty Orders Under Income Tax Act Introduction: A Comprehensive Multi-Level Appeal Structure The
Section 86 Gujarat Co-operative Societies Act: Delegation of Inquiry Powers to Subordinate Officers
A comprehensive analysis of the legal framework governing delegation of inquiry powers under the Gujarat Co-operative Societies Act, 1961 Executive Summary Under Section 86 of the
Faceless Assessment Scheme in India: Constitutional Challenges
Introduction The introduction of the Faceless Assessment Scheme in India represents one of the most significant structural reforms to the country’s tax administration system
GST Registration Cancellations: Ensuring Procedural Integrity through Recent Legal Rulings
Introduction The Goods and Services Tax (GST) regime in India brought about significant changes in the taxation system, aiming for a unified and streamlined approach to indirect ta
Input Tax Credit Under GST: An Analysis of B.K. Traders v. State of Gujarat
The Goods and Services Tax regime in India introduced a revolutionary concept of seamless input tax credit, designed to eliminate the cascading effect of taxes that plagued the pre
Unjust Cancellation of GST Registration: A Case Study of GST Registration
Introduction The Goods and Services Tax regime, introduced in India on July 1, 2017, revolutionized the country’s indirect taxation system by subsuming multiple centra
Quashing of Assessment Order: A Case of Natural Justice
Introduction The assessment of income tax in India has undergone a transformative shift with the introduction of the faceless assessment regime under Section 144B of the Income Tax
Third-Party Rights and Locus Standi in Caste Certificate Verification: An Analysis
Introduction The principle of locus standi, derived from the Latin phrase “locus standi in judicio,” determines who possesses the legal right to initiate proceedings before a c
Departmental Inquiry is No Ground to Deny Pension or Subsistence Allowance to Employee
Introduction Departmental proceedings against government employees often raise critical questions about the balance between administrative discipline and employee rights. Among the
Non-Supply of Inquiry Report in Disciplinary Proceedings
Executive Summary The landmark Supreme Court judgment in Uttarakhand Transport Corporation v. Sukhveer Singh [1] has established critical precedents regarding the non-supply of inq
