Withdrawal of obsolete FEMA circulars streamlines rules on external commercial borrowings, non-resident bond investments, and money transfer sub-agent...
Departmental appeal limitation after call-book recall preserves original filing, while documented correlation supports SAD refund on imported granules...
Income-tax prosecution fails when appellate remand removes its factual foundation; directors require company arraignment for vicarious criminal liabil...
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Conditional de novo GST adjudication may be granted where an assessee shows inability to participate because of heart illness and undertakes to make a partial pre-deposit. The assessment may be quashed and treated as an addendum to the show-cause notice, allowing a fresh reply with supporting documents. Fresh adjudication is conditional on cash deposit of 10% of disputed tax and timely submission of the reply; failing compliance, recovery may proceed according to law.
Conditional de novo GST adjudication may be granted where an assessee shows inability to participate because of heart illness and undertakes to make a partial pre-deposit. The assessment may be quashed and treated as an addendum to the show-cause notice, allowing a fresh reply with supporting documents. Fresh adjudication is conditional on cash deposit of 10% of disputed tax and timely submission of the reply; failing compliance, recovery may proceed according to law.
Note: It is a system-generated summary and is for quick reference only.