DMRN

35+ years of CA excellence. DMRN & Associates delivers experts in Audit, Taxation, GST, Risk Advisory & Consulting. Trusted solutions since 1988.

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🚨 𝗕𝗶𝗴 𝗚𝗦𝗧 𝗿𝗲𝗹𝗶𝗲𝗳 𝗳𝗼𝗿 𝗲𝘅𝗽𝗼𝗿𝘁𝗲𝗿𝘀.

SC in Goodluck India Ltd. v. UOI (2026 INSC 821): If Rule 96(10) stands omitted without a saving clause, proceedings founded solely on it cannot continue.

Important for pending notices & demands.

#GST #Rule96 #GSTRefund

[DMRN @dmrnindia]

Can a refund officer decide ITC eligibility during refund processing?

GSTAT Ernakulam in Augustan Textile Colours held that ITC cannot be treated as ineligible for the first time under Sec. 54(3). Proper proceedings under Sec. 73/74 are required.

#GST #ITC #GSTRefund #GSTAT

[DMRN @dmrnindia]

Twitter/X aur Threads ke liye short, crisp version:

𝗚𝗦𝗧 𝗥𝗲𝗳𝘂𝗻𝗱 | Can a proposed future appeal justify withholding a refund?
Orissa HC: Mere possibility of future litigation is not enough to withhold a sanctioned refund under Sec. 54(11) CGST Act.
#GST #GSTRefund #DMRN

[DMRN @dmrnindia]

Happy Ganesh Chaturthi! ✨🙏

May Lord Ganesha bless every beginning with wisdom, prosperity, positivity and success, while guiding us to overcome every challenge with strength and clarity.

#HappyGaneshChaturthi #GaneshChaturthi #GanpatiBappaMorya #LordGanesha #FestiveGreetings

[DMRN @dmrnindia]

𝗦𝗲𝗰𝘁𝗶𝗼𝗻 𝟱𝟰𝗙 Joint ownership alone cannot reduce exemption.
In 𝗣𝗖𝗜𝗧 v. Jangpal Singh Tanwar, P&H HC held that the key test is the 𝘀𝗼𝘂𝗿𝗰𝗲 & 𝗮𝗰𝘁𝘂𝗮𝗹 𝗱𝗲𝗽𝗹𝗼𝘆𝗺𝗲𝗻𝘁 𝗼𝗳 𝗳𝘂𝗻𝗱𝘀—not merely the number of co-owners
#Section54F #IncomeTax #CapitalGains

[DMRN @dmrnindia]

Teachers inspire curiosity, nurture confidence and shape a brighter tomorrow.

DMRN Chartered Accountants extends heartfelt gratitude to every educator and mentor making a lasting difference.

Happy Teachers’ Day! 📚✨

#TeachersDay #DMRN #Gurugram #DelhiNCR

[DMRN @dmrnindia]

🦚 Happy Janmashtami!

May Lord Krishna bless your life with joy, peace, wisdom & prosperity. 🙏✨

DMRN Chartered Accountants wishes you and your family a blessed Shri Krishna Janmashtami.

Jai Shri Krishna! 🪈

#HappyJanmashtami #Janmashtami #LordKrishna #DMRN #JaiShriKrishna

[DMRN @dmrnindia]

𝗜𝘀 𝘁𝗵𝗲 𝗰𝗼𝗻𝘀𝘁𝗶𝘁𝘂𝘁𝗶𝗼𝗻𝗮𝗹 𝘃𝗮𝗹𝗶𝗱𝗶𝘁𝘆 𝗼𝗳 𝗚𝗦𝗧 𝗮𝗿𝗿𝗲𝘀𝘁 𝗽𝗼𝘄𝗲𝗿𝘀 𝘀𝘁𝗶𝗹𝗹 𝗼𝗽𝗲𝗻 𝘁𝗼 𝗰𝗵𝗮𝗹𝗹𝗲𝗻𝗴𝗲? 𝗧𝗵𝗲 𝗦𝘂𝗽𝗿𝗲𝗺𝗲 𝗖𝗼𝘂𝗿𝘁 𝗵𝗮𝘀 𝗻𝗼𝘄 𝘀𝗲𝘁𝘁𝗹𝗲𝗱 𝘁𝗵𝗲 𝗶𝘀𝘀𝘂𝗲.

#GST #GSTLitigation #TaxControversy #SupremeCourt #DMRN

[DMRN @dmrnindia]

A celebration of a timeless bond built on love, trust, protection, and togetherness. ❤️

Just as Raksha Bandhan reminds us of the strength of relationships, we at DMRN Chartered Accountants believe lasting relationships are built on trust, compliance, integrity, and commitment.

[DMRN @dmrnindia]

Wrong GST head ≠ tax payable twice.

The Karnataka High Court in GR Tech Services Pvt. Ltd. has highlighted that where tax has already reached the exchequer, an IGST/CGST-SGST classification error should not automatically trigger a fresh demand.

#GSTUpdates #GSTLitigation #DMRN

[DMRN @dmrnindia]

Celebrating tradition, unity and new beginnings! 🌼

DMRN Chartered Accountants wishes everyone a joyful and prosperous Onam. May the festival bring happiness, harmony and success to every home.

#HappyOnam #Onam2026 #DMRN

[DMRN @dmrnindia]

When books are rejected and profit is estimated on turnover, can alleged bogus purchases from the same books be added again?

ITAT Agra in ITO v. Sanjay Singh held that a separate addition may amount to impermissible double addition.

#IncomeTax #ITAT #TaxLitigation #DMRN

[DMRN @dmrnindia]

The Gauhati HC in Debabrata Bhowmick v. Union of India & Ors. held that time spent bona fide & diligently pursuing rectification u/s 161 may be excluded while computing limitation for an appeal u/s 107.

📌 Key distinction: Exclusion of time ≠ Condonation of delay

[DMRN @dmrnindia]

𝗪𝗵𝗲𝗻 𝘁𝗵𝗲 𝗥𝗼𝗮𝗱 𝗕𝗲𝗻𝗱𝘀: 𝗪𝗵𝘆 𝗥𝗼𝘂𝘁𝗲 𝗗𝗲𝘃𝗶𝗮𝘁𝗶𝗼𝗻 𝗔𝗹𝗼𝗻𝗲 𝗖𝗮𝗻𝗻𝗼𝘁 𝗦𝘂𝘀𝘁𝗮𝗶𝗻 𝗮 𝗚𝗦𝗧 𝗗𝗲𝘁𝗲𝗻𝘁𝗶𝗼𝗻

#GST #GSTLaw #GSTLitigation #EWayBill #Section129 #IndirectTax #TaxCompliance #GSTUpdate #DMRN

[DMRN @dmrnindia]

Celebrating the spirit of freedom, integrity, and progress. 🇮🇳

This Independence Day, DMRN Chartered Accountants proudly honors the values that build a stronger nation—Trust, Compliance, Integrity, and Financial Excellence.

Happy Independence Day!

#HappyIndependenceDay #DMRN

[DMRN @dmrnindia]

𝗚𝗦𝗧 𝗔𝗽𝗽𝗲𝗮𝗹 𝗟𝗶𝗺𝗶𝘁𝗮𝘁𝗶𝗼𝗻 ⚖️

Allahabad High Court reiterates: limitation under Section 107 of the CGST Act runs from the date of actual communication of the order—not merely the date it was passed.

#GST #TaxLaw #GSTLitigation #LegalUpdate #DMRN

[DMRN @dmrnindia]

𝗜𝗻 𝗚𝗦𝗧 𝗹𝗶𝘁𝗶𝗴𝗮𝘁𝗶𝗼𝗻, 𝘁𝗵𝗲 𝗼𝘂𝘁𝗰𝗼𝗺𝗲 𝗶𝘀 𝗻𝗼𝘁 𝗮𝗹𝘄𝗮𝘆𝘀 𝗱𝗲𝘁𝗲𝗿𝗺𝗶𝗻𝗲𝗱 𝗯𝘆 𝘁𝗵𝗲 𝘀𝘁𝗿𝗲𝗻𝗴𝘁𝗵 𝗼𝗳 𝘁𝗵𝗲 𝗹𝗲𝗴𝗮𝗹 𝗮𝗿𝗴𝘂𝗺𝗲𝗻𝘁𝘀. 𝗦𝗼𝗺𝗲𝘁𝗶𝗺𝗲𝘀, 𝗽𝗿𝗼𝗰𝗲𝗱𝘂𝗿𝗮𝗹 𝗹𝗮𝗽𝘀𝗲𝘀 𝗰𝗮𝗻 𝗺𝗮𝗸𝗲 𝗮𝗹𝗹 𝘁𝗵𝗲 𝗱𝗶𝗳𝗳𝗲𝗿𝗲𝗻𝗰𝗲.

[DMRN @dmrnindia]

𝗪𝗵𝗲𝗻 𝗗𝗼𝗲𝘀 𝗮 𝗚𝗲𝗻𝘂𝗶𝗻𝗲 𝗕𝘂𝘆𝗲𝗿 𝗟𝗼𝘀𝗲 𝗜𝗧𝗖? 𝗧𝗵𝗲 𝗦𝘂𝗽𝗿𝗲𝗺𝗲 𝗖𝗼𝘂𝗿𝘁 𝗛𝗮𝘀 𝗗𝗿𝗮𝘄𝗻 𝘁𝗵𝗲 𝗟𝗶𝗻𝗲.

[DMRN @dmrnindia]

𝗠𝗮𝗻𝘆 𝗚𝗦𝗧 𝗱𝗶𝘀𝗽𝘂𝘁𝗲𝘀 𝘁𝗼𝗱𝗮𝘆 𝗮𝗿𝗲 𝗻𝗼𝘁 𝗮𝗯𝗼𝘂𝘁 𝘁𝗮𝘅—𝘁𝗵𝗲𝘆 𝗮𝗿𝗲 𝗮𝗯𝗼𝘂𝘁 𝘄𝗵𝗲𝘁𝗵𝗲𝗿 𝘁𝗵𝗲 𝗽𝗿𝗼𝗰𝗲𝗲𝗱𝗶𝗻𝗴𝘀 𝘁𝗵𝗲𝗺𝘀𝗲𝗹𝘃𝗲𝘀 𝘄𝗲𝗿𝗲 𝗹𝗲𝗴𝗮𝗹𝗹𝘆 𝘃𝗮𝗹𝗶𝗱.

[DMRN @dmrnindia]

𝗖𝗮𝗻 𝗮 𝗴𝗲𝗻𝘂𝗶𝗻𝗲 𝗿𝗲𝗰𝗶𝗽𝗶𝗲𝗻𝘁 𝗹𝗼𝘀𝗲 𝗜𝗻𝗽𝘂𝘁 𝗧𝗮𝘅 𝗖𝗿𝗲𝗱𝗶𝘁 𝗯𝗲𝗰𝗮𝘂𝘀𝗲 𝗮 𝘀𝘂𝗽𝗽𝗹𝗶𝗲𝗿'𝘀 𝗚𝗦𝗧 𝗿𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗶𝘀 𝗰𝗮𝗻𝗰𝗲𝗹𝗹𝗲𝗱 𝘆𝗲𝗮𝗿𝘀 𝗮𝗳𝘁𝗲𝗿 𝘁𝗵𝗲 𝘁𝗿𝗮𝗻𝘀𝗮𝗰𝘁𝗶𝗼𝗻?