Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
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HC remanded the matter to the Authority for Advance Ruling following the Supreme Court's decision in Safari Retreats Pvt. Ltd. and subsequent retrospective amendments to the CGST Act. The impugned orders dated 24 May 2019 and 6 November 2019 were set aside. Both parties were granted permission to submit additional evidence within four weeks. The Petitioner was directed to appear before the Authority on 14 July 2025, with the Authority instructed to expedite the decision-making process. The petition was disposed of, effectively reopening the advance ruling proceedings for fresh consideration in light of recent legal developments.
HC remanded the matter to the Authority for Advance Ruling following the Supreme Court's decision in Safari Retreats Pvt. Ltd. and subsequent retrospective amendments to the CGST Act. The impugned orders dated 24 May 2019 and 6 November 2019 were set aside. Both parties were granted permission to submit additional evidence within four weeks. The Petitioner was directed to appear before the Authority on 14 July 2025, with the Authority instructed to expedite the decision-making process. The petition was disposed of, effectively reopening the advance ruling proceedings for fresh consideration in light of recent legal developments.
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