Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
The Delhi State Tax Commissioner issued Circular No. 22/2024 adopting CBIC Circular No. 228/22/2024 regarding GST applicability clarifications. The circular addresses eight key areas: exempting specific Railway services to general public and inter-zone transactions with retrospective regularization from October 2023; exempting SPV-Railway infrastructure transactions with regularization from July 2017; clarifying RERA statutory collections are exempt under existing notifications; confirming digital payment incentives shared per NPCI guidelines remain non-taxable subsidies; regularizing reinsurance GST liability for exempt insurance schemes from July 2017 to January 2018; regularizing government-premium insurance reinsurance from July 2017 to July 2018; clarifying reinsurance includes retrocession services; and exempting accommodation services under 20,000 monthly for minimum 90-day periods with retrospective regularization from July 2017. All regularizations apply on "as is where is" basis.
The Delhi State Tax Commissioner issued Circular No. 22/2024 adopting CBIC Circular No. 228/22/2024 regarding GST applicability clarifications. The circular addresses eight key areas: exempting specific Railway services to general public and inter-zone transactions with retrospective regularization from October 2023; exempting SPV-Railway infrastructure transactions with regularization from July 2017; clarifying RERA statutory collections are exempt under existing notifications; confirming digital payment incentives shared per NPCI guidelines remain non-taxable subsidies; regularizing reinsurance GST liability for exempt insurance schemes from July 2017 to January 2018; regularizing government-premium insurance reinsurance from July 2017 to July 2018; clarifying reinsurance includes retrocession services; and exempting accommodation services under 20,000 monthly for minimum 90-day periods with retrospective regularization from July 2017. All regularizations apply on "as is where is" basis.
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