Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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KVAT - The clarification issued u/s 59 is different from the clarification or advanced ruling given u/s 60. In the latter case, the ruling of the authority would be binding only on the applicant which seeks such clarification, whereas in the former case (u/s 59), it would be applicable to all registered dealers liable to pay tax. - HC
KVAT - The clarification issued u/s 59 is different from the clarification or advanced ruling given u/s 60. In the latter case, the ruling of the authority would be binding only on the applicant which seeks such clarification, whereas in the former case (u/s 59), it would be applicable to all registered dealers liable to pay tax. - HC
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