Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
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The Advance Ruling Authority (AAR) considered an application regarding the levy of GST under reverse charge mechanism on royalty payments. The AAR cited u/s 98(2) of the Central Goods and Services Tax Act, which prohibits admitting applications where the question raised is already pending or decided in the applicant's proceedings under the Act. In this case, the AAR found that the applicant's issue on GST payment had already been raised in their own proceedings under the Act. Therefore, the AAR rejected the application without delving into the merits of the case. Application was rejected.
The Advance Ruling Authority (AAR) considered an application regarding the levy of GST under reverse charge mechanism on royalty payments. The AAR cited u/s 98(2) of the Central Goods and Services Tax Act, which prohibits admitting applications where the question raised is already pending or decided in the applicant's proceedings under the Act. In this case, the AAR found that the applicant's issue on GST payment had already been raised in their own proceedings under the Act. Therefore, the AAR rejected the application without delving into the merits of the case. Application was rejected.
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