Suspension of insolvency professional registration prevents continued Resolution Professional appointments and restricts interim stays that effectivel...
Original works exemption for railway contracts depends on actual integrated construction scope, while accessible tax data defeats suppression allegati...
Survey surrender characterisation determines whether mixed excess stock and business-linked cash face normal taxation or special deemed-income taxatio...
Discrepancies between the operative part of a GST order-in-original and FORM GST DRC-07 may amount to an error apparent on the face of the record. Rectification provisions cover clerical or arithmetical errors caused by accidental slips or omissions, notwithstanding the ordinary limitation applicable to rectification. Where the adjudicating authority records such a discrepancy, it must consider correction under section 161 rather than reject rectification on the basis that no apparent error exists.
Discrepancies between the operative part of a GST order-in-original and FORM GST DRC-07 may amount to an error apparent on the face of the record. Rectification provisions cover clerical or arithmetical errors caused by accidental slips or omissions, notwithstanding the ordinary limitation applicable to rectification. Where the adjudicating authority records such a discrepancy, it must consider correction under section 161 rather than reject rectification on the basis that no apparent error exists.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4899 
