Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
Opportunity to substantiate the genuineness of disputed input tax credit transactions was required under principles of natural justice where the taxpayer did not respond to portal-uploaded intimation and show-cause notice but asserted lack of other service and sought to produce supporting documents. The High Court quashed the demand order and restored the proceedings for fresh consideration, conditional on timely filing of documents and deposit of 10% of the demand, subject to the final outcome.
Opportunity to substantiate the genuineness of disputed input tax credit transactions was required under principles of natural justice where the taxpayer did not respond to portal-uploaded intimation and show-cause notice but asserted lack of other service and sought to produce supporting documents. The High Court quashed the demand order and restored the proceedings for fresh consideration, conditional on timely filing of documents and deposit of 10% of the demand, subject to the final outcome.
Note: It is a system-generated summary and is for quick reference only.