![Excess Stock calls for Proceedings u/s 73/74 of GST Act: Allahabad HC quashes Order u/s 130 [Read Order]](https://images.taxscan.in/h-upload/2025/08/26/500x300_2080781-allahabad-high-court-gst-act-excess-stock-calls-taxscan.webp "Excess Stock calls for Proceedings u/s 73/74 of GST Act: Allahabad HC quashes Order u/s 130 [Read Order]")
Excess Stock calls for Proceedings u/s 73/74 of GST Act: Allahabad HC quashes Order u/s 130 [Read Order]
The Allahabad High Court has held that discovery of excess stock during a survey does not justify action under Section 130 of the GST Act. Instead,...
![Filing Form 67 Before Final Income Assessment is Sufficient Compliance: Madras HC Rules Rule 128 Directory, Not Mandatory [Read Order]](https://images.taxscan.in/h-upload/2025/08/24/250x150_2080128-form-67-income-assessment-sufficient-compliance-madras-hc-taxscan.webp "Filing Form 67 Before Final Income Assessment is Sufficient Compliance: Madras HC Rules Rule 128 Directory, Not Mandatory [Read Order]")
![Supreme Court reaffirms Illegality of Cash Seizures in GST Search Operations [Read Order]](https://images.taxscan.in/h-upload/2025/08/22/500x300_2079759-supreme-court-taxscan.webp "Supreme Court reaffirms Illegality of Cash Seizures in GST Search Operations [Read Order]")
![Income Tax Assessment framed in Name of Non-Existent Entity is Void Ab Initio: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/21/500x300_2079021-itat-delhi-income-tax-assessment-taxscan.webp "Income Tax Assessment framed in Name of Non-Existent Entity is Void Ab Initio: ITAT [Read Order]")
Relief for MRF: CESTAT Rules Reimbursements of Salaries, Rent and Branch Expenses to Overseas Offices Not Taxable as Services under BAS [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that reimbursements made by MRF Ltd. to its overseas branch offices could not be treated as taxable...
![Relief for MRF: CESTAT Rules Reimbursements of Salaries, Rent and Branch Expenses to Overseas Offices Not Taxable as Services under BAS [Read Order]](https://images.taxscan.in/h-upload/2025/08/20/500x300_2078788-mrf-cestat-rules-reimbursements-salaries-rent-branch-expenses-overseas-offices-taxable-services-bas-taxscan-.webp "Relief for MRF: CESTAT Rules Reimbursements of Salaries, Rent and Branch Expenses to Overseas Offices Not Taxable as Services under BAS [Read Order]")
Supreme Court to Decide Income Tax Exemption on Merchant Navy Officer's Salary Credited in Indian Bank Account
The Supreme Court decided to hear the special leave petition to decide whether the income credited in an Indian bank account while working with a Foreign Entity would be exempted from the payment ...
IGST-Total Taxable Value Mistake in filing April 2019 GSTR-3B: Patna HC allows to Rectify GSTR-3B on par with GSTR-1 [Read Order]
In a recent ruling, the Patna High Court held that a taxpayer is permitted to rectify a clerical error made while filing GSTR-3B and directed that the return be corrected to match the figures...
![IGST-Total Taxable Value Mistake in filing April 2019 GSTR-3B: Patna HC allows to Rectify GSTR-3B on par with GSTR-1 [Read Order]](https://images.taxscan.in/h-upload/2025/08/19/500x300_2078269-2041639-gstn-advisory-auto-populated-liability-gstr-3b-become-non-editable-taxscan.webp "IGST-Total Taxable Value Mistake in filing April 2019 GSTR-3B: Patna HC allows to Rectify GSTR-3B on par with GSTR-1 [Read Order]")
Imposition of 100% Penalty under GST Without Proving Fraud: Supreme Court Restores Review Petition for Fresh Consideration [Read Judgement]
In a recent ruling, the Supreme Court has directed the Andhra Pradesh High Court to reconsider a review petition challenging the imposition of 100% penalty under Section 74 of the Central Goods and...
![Imposition of 100% Penalty under GST Without Proving Fraud: Supreme Court Restores Review Petition for Fresh Consideration [Read Judgement]](https://images.taxscan.in/h-upload/2025/08/19/500x300_2078214-imposition-of-penalty-penalty-under-gst-without-proving-fraud-taxscan.webp "Imposition of 100% Penalty under GST Without Proving Fraud: Supreme Court Restores Review Petition for Fresh Consideration [Read Judgement]")