Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
E-Way Bill requirements extend to movement of goods for reasons other than supply, including return of an excavator from a work site to registered premises. Ownership and return to the owner's premises do not independently remove that requirement. A short-distance exemption must be established with satisfactory evidence that the movement falls within Rule 138(14) or an applicable notification. Failure to prove the exemption, or to clarify the tax treatment of consideration for use of the equipment, may prevent the breach from being treated as merely procedural and may support tax-evasion consequences under CGST/UPGST enforcement provisions.
E-Way Bill requirements extend to movement of goods for reasons other than supply, including return of an excavator from a work site to registered premises. Ownership and return to the owner's premises do not independently remove that requirement. A short-distance exemption must be established with satisfactory evidence that the movement falls within Rule 138(14) or an applicable notification. Failure to prove the exemption, or to clarify the tax treatment of consideration for use of the equipment, may prevent the breach from being treated as merely procedural and may support tax-evasion consequences under CGST/UPGST enforcement provisions.
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