Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
The government notifies that certain registered persons are ineligible for provisional refunds under section 54(6) of the CGST Act: those who have not completed Aadhaar authentication under rule 10B, and persons supplying specified goods (areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils as per Customs Tariff classifications). Interpretation follows the First Schedule to the Customs Tariff Act. The restriction takes effect from 1 October 2025.
The government notifies that certain registered persons are ineligible for provisional refunds under section 54(6) of the CGST Act: those who have not completed Aadhaar authentication under rule 10B, and persons supplying specified goods (areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils as per Customs Tariff classifications). Interpretation follows the First Schedule to the Customs Tariff Act. The restriction takes effect from 1 October 2025.
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