Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
Offences punishable under two or more enactments - Penal Code/CGST Act/ UPGST Act(UP Act) - there is no provision in the U.P. Act which may suggest that the provisions of the U.P. Act overrides or expressly or impliedly repeals the provisions of the Penal Code or bar in the U.P. Act on lodging an FIR under the Code - contention that proceeding could only be drawn against him under the UP GST Act, is liable to be rejected
Offences punishable under two or more enactments - Penal Code/CGST Act/ UPGST Act(UP Act) - there is no provision in the U.P. Act which may suggest that the provisions of the U.P. Act overrides or expressly or impliedly repeals the provisions of the Penal Code or bar in the U.P. Act on lodging an FIR under the Code - contention that proceeding could only be drawn against him under the UP GST Act, is liable to be rejected
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