Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
GST registration cancellation proceedings require a show-cause notice in Form GST REG-17 that allows seven working days for a reply and specifies the date and time of personal hearing. Omission of hearing particulars breaches the prescribed form and principles of natural justice. Where cancellation is based on physical verification, Rule 25 requires the verification report, supporting documents and photographs to be uploaded in Form GST REG-30 on the common portal within fifteen working days; non-upload invalidates proceedings founded on that verification. Writ jurisdiction remains available despite an alternative revocation remedy where natural justice is violated or the action is ultra vires. Fresh proceedings may be initiated only in compliance with these requirements.
GST registration cancellation proceedings require a show-cause notice in Form GST REG-17 that allows seven working days for a reply and specifies the date and time of personal hearing. Omission of hearing particulars breaches the prescribed form and principles of natural justice. Where cancellation is based on physical verification, Rule 25 requires the verification report, supporting documents and photographs to be uploaded in Form GST REG-30 on the common portal within fifteen working days; non-upload invalidates proceedings founded on that verification. Writ jurisdiction remains available despite an alternative revocation remedy where natural justice is violated or the action is ultra vires. Fresh proceedings may be initiated only in compliance with these requirements.
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