Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
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Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Failure to consider statutory GST return forms and portal records was held to be a material legal defect; because the appellate authority did not address figures available in GSTR-1, GSTR-9 and GSTR-3B, its omission constituted an abdication of duty and that appellate order was set aside. The adjudicating authority likewise failed to consider the same return records; that adjudication order was set aside and the matter remanded for fresh merits adjudication, with an express right to hearing. Consequentially, no recovery may proceed on the vacated orders and time exclusion for limitation was recorded.
Failure to consider statutory GST return forms and portal records was held to be a material legal defect; because the appellate authority did not address figures available in GSTR-1, GSTR-9 and GSTR-3B, its omission constituted an abdication of duty and that appellate order was set aside. The adjudicating authority likewise failed to consider the same return records; that adjudication order was set aside and the matter remanded for fresh merits adjudication, with an express right to hearing. Consequentially, no recovery may proceed on the vacated orders and time exclusion for limitation was recorded.
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