PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Rectification of patent errors in GST proceedings is confined to errors apparent on the face of the record and cannot be used to revisit an original determination on under-declared ineligible input tax credit. Where no apparent error is established and supporting documents were not submitted, rejection of a rectification application remains undisturbed. The taxpayer may challenge the original determination independently in accordance with law, rather than seek substantive reconsideration through rectification.
Rectification of patent errors in GST proceedings is confined to errors apparent on the face of the record and cannot be used to revisit an original determination on under-declared ineligible input tax credit. Where no apparent error is established and supporting documents were not submitted, rejection of a rectification application remains undisturbed. The taxpayer may challenge the original determination independently in accordance with law, rather than seek substantive reconsideration through rectification.
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