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...
Documentary requirements and conditions for claiming input tax credit - The credit of ITC shall be limited to 5% where the invoices were not furnished by the supplier - Rule 36 of the Central Goods and Services Tax Rules, 2017
Documentary requirements and conditions for claiming input tax credit - The credit of ITC shall be limited to 5% where the invoices were not furnished by the supplier - Rule 36 of the Central Goods and Services Tax Rules, 2017
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