Impermissibility in law of two different authorities passing identical demand orders for the same tax period and subject matter against the same assessee.
Case Reference: Shiva Enterprises v. State of Karnataka [2025] 173 taxmann.com 484 (Karnataka)[24-03-2025] 1. Background: The case...
GST Case Laws Updates: Cancellation of Registration
GST Case Laws Updates: Cancellation of Registration  Issue: The returns were not filed for a continuous period of 6 months basis which...
Waiver of interest and/or penalty, relating to demands raised under Section 73, for FY 2017-18 to FY 2019-20. – Recommendation of 53rd GST Council Meeting held on 22-6-2024
1.     100% waiver from interest and penalty In respect of demand notices issued u/s 73 for the initial three years of GST...
