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Shailendra padhiyar 01/09/25 Shailendra padhiyar 01/09/25

Kesari Nandan Mobile vs. Office of Assistant Commissioner of State Tax (2), Enforcement Division – 5 [Civil Appeal No. 9543 of 2025] dated 14 August 2025

Shailendra padhiyar 28/08/25 Shailendra padhiyar 28/08/25

Supreme Court lays down important principles for determining Fixed Place PE

Shailendra padhiyar 21/08/25 Shailendra padhiyar 21/08/25

Supreme Court Up held the validity of the CGST summons, and Section 6(2)(b) is inapplicable to parallel Investigations.

Shailendra padhiyar 20/08/25 Shailendra padhiyar 20/08/25

GST proceedings cannot be initiated against an entity that has ceased to exist after Amalgamation

Shailendra padhiyar 14/08/25 Shailendra padhiyar 14/08/25

Compensation paid on cancellation of ‘agreement to sale’, allowable as cost of improvement