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...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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The central government amends the earlier concessional GST notification for old and used vehicles by replacing the reference to "Schedule IV of Notification No. 1/2017-Integrated Tax (Rate)" with "Schedule II or Schedule III of Notification No. 9/2025-Integrated Tax (Rate)"; the amendment is made under section 5(1) of the IGST Act on council recommendation and takes effect 22 September 2025, thereby redirecting which schedule(s) govern the concessional integrated tax rates for used vehicles.
The central government amends the earlier concessional GST notification for old and used vehicles by replacing the reference to "Schedule IV of Notification No. 1/2017-Integrated Tax (Rate)" with "Schedule II or Schedule III of Notification No. 9/2025-Integrated Tax (Rate)"; the amendment is made under section 5(1) of the IGST Act on council recommendation and takes effect 22 September 2025, thereby redirecting which schedule(s) govern the concessional integrated tax rates for used vehicles.
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