NPCI-based bank account validation for IEC applications and modifications enables real-time validation; incorrect details block submission or trigger ...
Creation/Invocation of pledge of securities through depository system: standardized pledge forms, notice requirement and invocation notifications to p...
Calendar Spread margin benefit for Single Stock Derivatives suspended on expiry day for expiring contracts; exchanges must implement systems and rule ...
Proportionate interest, unexplained credits and partner remuneration disputed; proofs of fund nexus and lender identity were decisive and disallowance...
Capital gains valuation from stamp assessment versus net consideration for residential reinvestment: deemed stamp value replaced for gains but not for...
Cancellation of GST registration under Section 29(2)(e) of the CGST/WBGST Act was set aside as the order lacked reasons, reflected non-application of mind, and violated natural justice. The notice of personal hearing was issued by one authority, but the impugned cancellation order was passed by another, breaching the settled rule that the authority who hears must decide. A post-decisional hearing was refused because it cannot cure an unreasoned, mindless final order. The matter was remanded with directions to grant a fresh hearing, consider the earlier reply to the show-cause notice, and pass a reasoned order in accordance with law - HC
Cancellation of GST registration under Section 29(2)(e) of the CGST/WBGST Act was set aside as the order lacked reasons, reflected non-application of mind, and violated natural justice. The notice of personal hearing was issued by one authority, but the impugned cancellation order was passed by another, breaching the settled rule that the authority who hears must decide. A post-decisional hearing was refused because it cannot cure an unreasoned, mindless final order. The matter was remanded with directions to grant a fresh hearing, consider the earlier reply to the show-cause notice, and pass a reasoned order in accordance with law - HC
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