Issue: Requirement of clear bench postings for tribunal operations. Ruling: Ministry issues comprehensive posting order. Appeals under GST receive institutional and administrative backing.
The government clarified that gratuity for civil service after re-employment will not be restricted by gratuity already received for military service. The key takeaway is full eligibility for civil gratuity under NPS rules.
The Tribunal held that reassessment initiated by a jurisdictional officer after the faceless scheme became mandatory was invalid. The key takeaway is that failure to follow the faceless mechanism nullifies the entire reopening, regardless of merits.
This piece explains how genuine businesses are often accused of fake invoicing because suppliers fail to comply with GST filings. The key takeaway is that supplier default alone does not legally justify branding transactions as fake.
The regulator held that payouts labelled as awareness and marketing were actually unauthorised commissions. Insurers must ensure transparency, approvals, and proper classification of such expenses.
Until MCA issues further clarification, professionals should continue issuing MGT-8 on peer-reviewed letterheads with UDIN and attach it to MGT-7/MGT-7A.
The Court ruled that a 67-day delay in filing GST appeal deserved condonation as the taxpayer was pursuing statutory remedies. The appellate authority was directed to hear the appeal on merits.
The High Court ruled that the appellate authority has power to condone delay under Section 107(4) of the GST Act. The key takeaway is that GST appeal timelines are not mandatory and require consideration on merits.
The Tribunal held that when sales are accepted and purchases are unverifiable, only the embedded profit can be taxed. Full disallowance of purchases was found unsustainable.
Emphasizing the gravity of cancellation, the Court intervened where illness prevented compliance. The key takeaway is that genuine hardship can warrant restoration of registration.
