Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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GST appeal pre-deposit requirements are governed by the law in force when adjudicatory proceedings commence; consequently, appeals arising from show-cause notices issued before 1 October 2025 remain subject to the earlier Section 107(6) regime despite later Orders-in-Original. A proper officer's authority for penalty proceedings is function-specific, but objections concerning officer competence, evidentiary material, hearing, cross-examination, penalty quantification and individual noticees' roles require record-based examination through the statutory appeal. Writ jurisdiction is not invoked where that appellate remedy is complete and efficacious. Whether Section 122(1) applies to a person who is not a taxable person remains unresolved.
GST appeal pre-deposit requirements are governed by the law in force when adjudicatory proceedings commence; consequently, appeals arising from show-cause notices issued before 1 October 2025 remain subject to the earlier Section 107(6) regime despite later Orders-in-Original. A proper officer's authority for penalty proceedings is function-specific, but objections concerning officer competence, evidentiary material, hearing, cross-examination, penalty quantification and individual noticees' roles require record-based examination through the statutory appeal. Writ jurisdiction is not invoked where that appellate remedy is complete and efficacious. Whether Section 122(1) applies to a person who is not a taxable person remains unresolved.
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