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GST prosecution: Whether assessment is a must before prosecution?
The GST Acts lay down provisions for criminally prosecuting a person in case there are certain contraventions of the tax law. However,...
Mar 10, 202310 min read
Online Gaming: Proposed changes in tax law
The Finance Bill 2023, tabled on 1st February 2023, has proposed several changes to the tax regime applicable to online gaming - both for...
Feb 2, 20234 min read
CBDT extends time for compliance with sections 54 to 54GB in view of Covid-19
The Central Board of Direct Taxes (CBDT) has extended the time for filing compliance documents for the purpose of claiming any exemption...
Jan 18, 20231 min read
[Del HC] Pre-deposit of 20% tax demand not a prerequisite for keeping tax recovery in abeyance
The Delhi High Court, in Dabur India Limited v CIT (TDS) [2023] 146 taxmann.com 315 (Delhi) , has held that the requirement of...
Dec 14, 20223 min read
Arrest and bail in GST law
Arrest and bail provisions under the GST law are undergoing heavy evolution with the law being recent and being intensely invoked.
Aug 30, 20229 min read