Anticipatory Bail granted on conditions balancing presumption of innocence with investigative needs; passport surrender and regular attendance require...
Minimum Public Offer Requirements set tiered issuer-based allotment minima with mandatory staged public shareholding increases and exchange enforcemen...
Admissibility of an advance ruling was denied because identical questions were already subject to departmental scrutiny and adjudication, so the proviso barring applications where proceedings are pending applied. The applicant filed an online application after the assessing officer issued a GST assessment notice and only completed manual submission years later after insistence, failing to supply required enclosures timely under prescribed filing procedures. The adjudication established demands following return mismatches and confirmed tax liability arising from claiming the enhanced threshold exemption while remaining voluntarily registered and not remitting tax. Consequence: the advance ruling application is rejected as inadmissible.
Admissibility of an advance ruling was denied because identical questions were already subject to departmental scrutiny and adjudication, so the proviso barring applications where proceedings are pending applied. The applicant filed an online application after the assessing officer issued a GST assessment notice and only completed manual submission years later after insistence, failing to supply required enclosures timely under prescribed filing procedures. The adjudication established demands following return mismatches and confirmed tax liability arising from claiming the enhanced threshold exemption while remaining voluntarily registered and not remitting tax. Consequence: the advance ruling application is rejected as inadmissible.
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