Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The Central Government amended the CGST Rules, 2017 through Notification No. 11/2025-Central Tax dated March 27, 2025. The amendments modify Rule 164 regarding tax payments and refunds. Key changes include: (1) clarification that no refund shall be available for tax, interest, and penalties already discharged prior to these amendments where notices include demands partially within and partially outside specified periods; (2) introduction of a procedure allowing appellants to partially pursue appeals by intimating appellate authorities they do not wish to pursue appeals for specific periods (July 1, 2017 to March 31, 2020). Such intimations will be deemed as partial withdrawal of appeals. The amendments took effect upon official publication.
The Central Government amended the CGST Rules, 2017 through Notification No. 11/2025-Central Tax dated March 27, 2025. The amendments modify Rule 164 regarding tax payments and refunds. Key changes include: (1) clarification that no refund shall be available for tax, interest, and penalties already discharged prior to these amendments where notices include demands partially within and partially outside specified periods; (2) introduction of a procedure allowing appellants to partially pursue appeals by intimating appellate authorities they do not wish to pursue appeals for specific periods (July 1, 2017 to March 31, 2020). Such intimations will be deemed as partial withdrawal of appeals. The amendments took effect upon official publication.
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