Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Section 93 of the CGST/KGST Act limits a legal representative's liability where a deceased proprietor's business has discontinued: recovery may be made only from the deceased's estate and only after notice, inquiry and ascertainment of that estate. Continuation of proceedings without notice to the legal heir or examination of inherited assets is treated as procedurally unsustainable. Separately, Section 16(5), retrospectively effective from 1 July 2017, overrides the belated-return restriction in Section 16(4) for invoices relating to FY 2017-18 to 2020-21 where the relevant Section 39 return was filed by 30 November 2021. Eligible input tax credit is therefore available where that deadline is met.
Section 93 of the CGST/KGST Act limits a legal representative's liability where a deceased proprietor's business has discontinued: recovery may be made only from the deceased's estate and only after notice, inquiry and ascertainment of that estate. Continuation of proceedings without notice to the legal heir or examination of inherited assets is treated as procedurally unsustainable. Separately, Section 16(5), retrospectively effective from 1 July 2017, overrides the belated-return restriction in Section 16(4) for invoices relating to FY 2017-18 to 2020-21 where the relevant Section 39 return was filed by 30 November 2021. Eligible input tax credit is therefore available where that deadline is met.
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