Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
The Kerala State GST Department issued Circular No. 14/2025 implementing procedural changes for adjudication under Section 74A of the KSGST Act, 2017. Section 74A, inserted through the Kerala Taxation Laws (Amendment) Act, 2024, standardizes timeframes for tax determination and penalty relief regardless of fraud or suppression circumstances, superseding Sections 73 and 74. All show cause notices under Section 74A must be adjudicated by jurisdictional authorities within the Taxpayer Services Vertical, shifting responsibility from Intelligence, Enforcement, and Audit verticals. The circular mandates uniform numbering formats for notices and orders consistent with existing Section 73/74 procedures, utilizing the same registers and documentation systems. These administrative restructuring instructions became effective November 1, 2024, streamlining GST adjudication processes across departmental verticals.
The Kerala State GST Department issued Circular No. 14/2025 implementing procedural changes for adjudication under Section 74A of the KSGST Act, 2017. Section 74A, inserted through the Kerala Taxation Laws (Amendment) Act, 2024, standardizes timeframes for tax determination and penalty relief regardless of fraud or suppression circumstances, superseding Sections 73 and 74. All show cause notices under Section 74A must be adjudicated by jurisdictional authorities within the Taxpayer Services Vertical, shifting responsibility from Intelligence, Enforcement, and Audit verticals. The circular mandates uniform numbering formats for notices and orders consistent with existing Section 73/74 procedures, utilizing the same registers and documentation systems. These administrative restructuring instructions became effective November 1, 2024, streamlining GST adjudication processes across departmental verticals.
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