Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
Manner of making Pre-deposit before filing an Appeal - Utilization of Input Tax credit (ITC) available in the Electronic Credit Ledger (ECL) - The petitioner approached the court seeking relief regarding the utilization of the Electronic Credit Ledger for payment of pre-deposit as required under the CGST Act. The petitioner argued that a circular issued by the GST Policy Wing allowed for such utilization, while the respondent did not dispute the legal precedent set by the Bombay High Court on the matter. After considering the arguments and the relevant legal provisions, the court ruled in favor of the petitioner, allowing the use of the Electronic Credit Ledger for the pre-deposit payment.
Manner of making Pre-deposit before filing an Appeal - Utilization of Input Tax credit (ITC) available in the Electronic Credit Ledger (ECL) - The petitioner approached the court seeking relief regarding the utilization of the Electronic Credit Ledger for payment of pre-deposit as required under the CGST Act. The petitioner argued that a circular issued by the GST Policy Wing allowed for such utilization, while the respondent did not dispute the legal precedent set by the Bombay High Court on the matter. After considering the arguments and the relevant legal provisions, the court ruled in favor of the petitioner, allowing the use of the Electronic Credit Ledger for the pre-deposit payment.
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TaxTMI 
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