Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
After cancellation of GST registration, notices must be served through one of the alternative modes prescribed for service; mere uploading on the GST portal is insufficient and may offend natural justice in assessment proceedings. The text records that, on this basis, the writ petitions were disposed of in line with an earlier High Court view, while leaving the competent authority free to recommence proceedings from the show cause notice stage.
After cancellation of GST registration, notices must be served through one of the alternative modes prescribed for service; mere uploading on the GST portal is insufficient and may offend natural justice in assessment proceedings. The text records that, on this basis, the writ petitions were disposed of in line with an earlier High Court view, while leaving the competent authority free to recommence proceedings from the show cause notice stage.
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