Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
HSNS Cess registration and payment are to be carried out through the CBIC taxpayer portal from 01.02.2026. New applicants must complete login, new registration, PAN validation, OTP verification and ERN generation, then file Form HSNS REG-01 with prescribed business, premises, promoter, authorised signatory and bank details, together with listed supporting documents. On successful submission, a temporary registration number is generated and used for payment. Monthly HSNS cess is to be paid electronically in Form HSNS PMT-01 by the 7th day of the relevant month through challan generation, ICEGATE payment, and challan tracking facilities.
HSNS Cess registration and payment are to be carried out through the CBIC taxpayer portal from 01.02.2026. New applicants must complete login, new registration, PAN validation, OTP verification and ERN generation, then file Form HSNS REG-01 with prescribed business, premises, promoter, authorised signatory and bank details, together with listed supporting documents. On successful submission, a temporary registration number is generated and used for payment. Monthly HSNS cess is to be paid electronically in Form HSNS PMT-01 by the 7th day of the relevant month through challan generation, ICEGATE payment, and challan tracking facilities.
Note: It is a system-generated summary and is for quick reference only.