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...
Refund of IGST - A separate application for refund was not required to be filed. - the shipping bills would operate as a refund application as envisaged under Section 54 of the CGST Act read with Section 16 of the IGST Act, as also Rule 96(1) of the CGST Rules. - interest should accrue to the petitioner at the statutory rate i.e., 6% (simple) from the date on which notice in this petition was issued on 01.10.2021- HC
Refund of IGST - A separate application for refund was not required to be filed. - the shipping bills would operate as a refund application as envisaged under Section 54 of the CGST Act read with Section 16 of the IGST Act, as also Rule 96(1) of the CGST Rules. - interest should accrue to the petitioner at the statutory rate i.e., 6% (simple) from the date on which notice in this petition was issued on 01.10.2021- HC
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