Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
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Rejection of application for Advance Ruling - Levy of GST - The appellate authority observed that the rejection of the advance ruling application was based on the investigation initiated by DGGI. The rejection did not consider the GST applicability issue directly. - The authority found that the rejection of the application lacked procedural fairness. The appellant was not provided with materials and comments forwarded by DGGI, depriving them of the opportunity to respond. Consequently, the case was remanded to the lower authority for reconsideration while ensuring the appellant's right to a fair hearing.
Rejection of application for Advance Ruling - Levy of GST - The appellate authority observed that the rejection of the advance ruling application was based on the investigation initiated by DGGI. The rejection did not consider the GST applicability issue directly. - The authority found that the rejection of the application lacked procedural fairness. The appellant was not provided with materials and comments forwarded by DGGI, depriving them of the opportunity to respond. Consequently, the case was remanded to the lower authority for reconsideration while ensuring the appellant's right to a fair hearing.
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