Transfer-pricing benchmarking confines adjustments to associated-enterprise transactions and integrates delayed receivables through TNMM working-capit...
Medical relief status protects government-contracted mobile healthcare from commercial classification, while provisional registration cancellation req...
Charitable registration cancellation requires proof that educational activities abandoned their objects; incidental receipts and retained surplus are ...
Prospective customs notification amendments cannot bar provisional release consideration for earlier imports when bills of lading predate their commen...
Personal guarantor insolvency jurisdiction follows the corporate debtor's CIRP Bench, enabling inter-territorial transfer and preventing parallel proc...
Section 47-A undervaluation threshold: fraudulent intent requirement faces reconsideration after referral to a larger Bench for authoritative resoluti...
RBI supersession powers over multi-State co-operative banks operate independently of the constitutional six-month ceiling and permit statutory extensi...
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Existing officers must continue handling all registration, refund, scrutiny, audit, enforcement, adjudication, appeal and related tasks allocated to them before the jurisdictional order of 17 August 2026. This temporary direction applies despite changes to an officer's office nomenclature or territorial jurisdiction, until the Boweb Portal is updated to reflect amended jurisdiction mappings. It is issued to ensure uniform implementation of the Rajasthan GST framework and remove administrative ambiguity arising from the creation of new offices and reassignment of jurisdictions.
Existing officers must continue handling all registration, refund, scrutiny, audit, enforcement, adjudication, appeal and related tasks allocated to them before the jurisdictional order of 17 August 2026. This temporary direction applies despite changes to an officer's office nomenclature or territorial jurisdiction, until the Boweb Portal is updated to reflect amended jurisdiction mappings. It is issued to ensure uniform implementation of the Rajasthan GST framework and remove administrative ambiguity arising from the creation of new offices and reassignment of jurisdictions.
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