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Kavi Priya
Content writer at Taxscan with a passion for clear, engaging legal content. I simplify tax and law topics while sharpening my research and communication skills.

MCA Clarifies Linked Filing Requirement for Form AOC-4 XBRL Under V3 Portal
The Ministry of Corporate Affairs (MCA) has clarified that for financial years starting on or after April 1, 2024, only Form CSR-2 (if applicable)...
Value of Clearances of Proprietorship and Pvt. Ltd. Firm cannot Be Clubbed for SSI Exemption: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the value of clearances made by a proprietorship firm and a private limited company cannot be...
Explanation 3 of S.140 CGST Act Not Sufficient to Deny Transitional Credit Refund to Tata Sons: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that Explanation 3 to Section 140 of the CGST Act, though inserted retrospectively, cannot by itself be...
Relief for Maruti Suzuki: CESTAT Rules CENVAT Credit on Input Services Used for Business or Personal Use Valid if Availed Before April 2011 Amendment [Read Order]
The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that CENVAT credit on input services is valid if availed before the April 2011 amendment, regardless...
Relief for Oman Air: CESTAT Rules Non-Reporting in ST-3 Returns Does Not Extinguish Validly Availed CENVAT Credit [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that valid CENVAT credit does not lapse simply because it was not reported in the ST-3 returns and that...
"Total Failure of Duty”: Bombay HC Fines UIDAI, GST, Bank ₹10,000 Each in Aadhaar-PAN Identity Fraud Case [Read Order]
In a recent judgment, the Bombay High Court criticised and imposed penalty on multiple government bodies, including the Unique Identification Authority of India (UIDAI), the GST department, and...