Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
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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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