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...
Discrepancies between export turnover reported in Forms GSTR-3B and GSTR-1 require a registered taxable person to receive an opportunity to produce documents establishing the nature of the transactions and substantiating export turnover. Where non-participation in GST adjudication is explained and applicable Board Circulars contemplate such documentary verification, an ex parte determination may require fresh consideration. The appellate rejection based on inability to condone delay beyond 120 days and the adjudication order were quashed, with the proceedings restored for reconsideration after production of supporting documents and issuance of a reasoned order.
Discrepancies between export turnover reported in Forms GSTR-3B and GSTR-1 require a registered taxable person to receive an opportunity to produce documents establishing the nature of the transactions and substantiating export turnover. Where non-participation in GST adjudication is explained and applicable Board Circulars contemplate such documentary verification, an ex parte determination may require fresh consideration. The appellate rejection based on inability to condone delay beyond 120 days and the adjudication order were quashed, with the proceedings restored for reconsideration after production of supporting documents and issuance of a reasoned order.
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