Relying on the spirit of Section 62, the Court ruled that compliance after delay nullifies best judgment assessments, though ...

The issue concerned cancellation of GST registration for non-filing of returns and rejection of appeal as time-barred. The High Court restored the registration after noting that all returns were filed ...

If your net income tax liability is lower than the total income tax paid, you are eligible for a tax refund in most cases. In some cases, the tax department adjusts current years’ tax refund with past ...

Indian writ courts are increasingly scrutinising the mechanical invocation of extended limitation under goods and services tax, say Sahana Rajkumar, Derlene Joshna, and R Amrith of Lakshmikumaran and ...

Taxpayers are entitled to their refund if the Income Tax Department's CPC fails to process their ITR within the statutory ...