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...
Migration from Composition Scheme to regular scheme of GST payment - Permission to petitioner to file ITC-01 FORM to avail its eligible ITC or input lying on the stock as on date - petitioner was unable to file the ITC-01 FORM to avail the eligible ITC u/s 18(1) - petitioner is permitted to upload the Form ITC-01 so as to enable him to claim the Input Tax Credit - HC
Migration from Composition Scheme to regular scheme of GST payment - Permission to petitioner to file ITC-01 FORM to avail its eligible ITC or input lying on the stock as on date - petitioner was unable to file the ITC-01 FORM to avail the eligible ITC u/s 18(1) - petitioner is permitted to upload the Form ITC-01 so as to enable him to claim the Input Tax Credit - HC
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