Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
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The authority cannot admit the application as the questions raised do not fall under the purview of section 97(2) of the CGST/KSGST Act 2017. Section 98 specifies the procedures for processing an advance ruling application, including forwarding a copy to the jurisdictional officer, examining records, and conducting hearings. The authority must reject the application if the questions raised are already pending or decided in any proceedings under the CGST/SGST Act for the applicant. The applicant did not raise any other related or associated questions.
The authority cannot admit the application as the questions raised do not fall under the purview of section 97(2) of the CGST/KSGST Act 2017. Section 98 specifies the procedures for processing an advance ruling application, including forwarding a copy to the jurisdictional officer, examining records, and conducting hearings. The authority must reject the application if the questions raised are already pending or decided in any proceedings under the CGST/SGST Act for the applicant. The applicant did not raise any other related or associated questions.
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