Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Wheat exporters holding authorisations under HS codes 10011900 and 10019910 must report quota utilisation, shipping bill details, additional quantity requirements, and any proposed surrender by August 31, 2026. Requests for additional quota must also be submitted through the online portal with supporting justification and available export contracts or purchase orders; incomplete, offline-only, or late requests will be rejected. Authorisations with utilisation exceeding 50% may be considered for further allocation. Where utilisation is below 50%, unutilised quantities may move to a common pool unless valid contracts or purchase orders are produced. Non-compliance may lead to quota reallocation and exclusion from future restricted export authorisations.
Wheat exporters holding authorisations under HS codes 10011900 and 10019910 must report quota utilisation, shipping bill details, additional quantity requirements, and any proposed surrender by August 31, 2026. Requests for additional quota must also be submitted through the online portal with supporting justification and available export contracts or purchase orders; incomplete, offline-only, or late requests will be rejected. Authorisations with utilisation exceeding 50% may be considered for further allocation. Where utilisation is below 50%, unutilised quantities may move to a common pool unless valid contracts or purchase orders are produced. Non-compliance may lead to quota reallocation and exclusion from future restricted export authorisations.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
