Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular taxpayers - The Instruction No. 01/2023-24-GST (Inv.) is a comprehensive framework aimed at streamlining GST investigations to foster a conducive business environment. It balances enforcement activities with the ease of doing business by introducing clear guidelines for jurisdictional responsibility, approval processes, inter-departmental coordination, and grievance redressal mechanisms.
Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular taxpayers - The Instruction No. 01/2023-24-GST (Inv.) is a comprehensive framework aimed at streamlining GST investigations to foster a conducive business environment. It balances enforcement activities with the ease of doing business by introducing clear guidelines for jurisdictional responsibility, approval processes, inter-departmental coordination, and grievance redressal mechanisms.
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