GSTN is pleased to inform taxpayers that functionality for geocoding principal place of business address (i.e. process of converting an address or description of a location into geographic coordinates) is now available on GST Portal.
HC held that, providing opportunity of hearing would ensure observance of rules of natural justice and allow Respondent to pass appropriate and reasoned orders in order to serve interest of justice and allow a better appreciation to arise at appeal stage.
HC quashed section 148 notice issued without sufficient reasons to initiate reassessment proceedings without satisfying conditions precedent under Section 147
Agencies seeking to become requesting entities to use the authentication facility provided by the Authority shall apply for appointment as requesting entities in accordance with the procedure as may be specified by the Authority for this purpose from time to time provided that the purpose, for which authentication services are required, is permitted under the provisions of Sections 4(4) (b) (i) or 4(4) (b) (ii) or 4(7) or 7 of the Act
These regulations may be called the Aadhaar (Pricing of Aadhaar Authentication Services) (First Amendment) Regulations, 2023 (No. 2 of 2023).
