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Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
HC affirmed that challenges to show cause notice under Section 74 of CGST/SGST Acts should be addressed before Adjudicating Authority. The petitioner's contentions regarding inadequate consideration of their submissions in Audit Report and procedural objections to Section 74 proceedings are matters within adjudicating authority's jurisdiction. Court found no compelling reason to intervene at show cause notice stage, noting that adjudicating authority is competent to evaluate all objections including audit report findings and applicability of Section 74. Alternative remedy being available, writ petition was disposed of directing petitioner to pursue remedies before statutory authority.
HC affirmed that challenges to show cause notice under Section 74 of CGST/SGST Acts should be addressed before Adjudicating Authority. The petitioner's contentions regarding inadequate consideration of their submissions in Audit Report and procedural objections to Section 74 proceedings are matters within adjudicating authority's jurisdiction. Court found no compelling reason to intervene at show cause notice stage, noting that adjudicating authority is competent to evaluate all objections including audit report findings and applicability of Section 74. Alternative remedy being available, writ petition was disposed of directing petitioner to pursue remedies before statutory authority.
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