Separate speaking orders on reopening objections are mandatory; deciding them within reassessment invalidates jurisdiction and precludes revival of st...
Compulsorily convertible debentures remain debt before conversion, preventing transfer-pricing and interest-deduction disallowances on the stated fact...
Stock-in-trade transfer taxability follows possession and consideration, not later conveyance registration, limiting deemed-value provisions to the ac...
Inaction of the GST department in opening the portal qua the petitioner - transfer of registration of the dealer pursuant to the death of the proprietor of the firm - The respondents are directed to activate the common portal and allow the petitioner to upload the appropriate information in FORM REG- 16 within next 30 days. As soon as the information is provided, the GSTIN number of the transferee and the transferor shall be linked as per clause 3(b) of the Circular dated 28.03.2019 - HC
Inaction of the GST department in opening the portal qua the petitioner - transfer of registration of the dealer pursuant to the death of the proprietor of the firm - The respondents are directed to activate the common portal and allow the petitioner to upload the appropriate information in FORM REG- 16 within next 30 days. As soon as the information is provided, the GSTIN number of the transferee and the transferor shall be linked as per clause 3(b) of the Circular dated 28.03.2019 - HC
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