Rajasthan High Court held that appellate authorities cannot extend limitation beyond Section 107 of CGST Act, but condoned delay as the petitioner had sought registration cancellation and reasonably missed the portal order, directing appeal hearing on merits.
The issue concerns how NBFCs must now handle customer complaints under the 2026 Directions. The key takeaway is that rejected complaints require independent, apex-level review with strong Board oversight.
The Tribunal recognised that funds could not be used due to a High Court injunction. Such legally restrained non-utilisation cannot be treated as a statutory violation.
An unregistered Agreement to Sell (A2S) did not prevent recognition of asset transfer in the context of Corporate Insolvency Resolution Process (CIRP) as once consideration was paid and possession transferred
The RBI has issued comprehensive Internal Ombudsman Directions, 2026 for multiple regulated entities. The move aims to ensure fair, independent, and timely review of customer complaints before rejection.
The Tribunal ruled that inventory figures from a management Excel sheet, without quantity details or physical verification, cannot form the basis of an addition. Properly recorded GST-compliant sales explained the variance.
This explains why non-refundable tender fees qualify as taxable consideration under GST. It clarifies that access to a tender process is treated as a supply of services.
This clarifies how cash receipts are tested on daily, transaction, and occasion-based thresholds. It explains why breaking payments into parts does not avoid penalty exposure.
This explains the end-to-end regulatory framework governing medical device imports into India. It highlights why compliance with CDSCO, DGFT, BIS, Customs, and GST laws is essential for smooth clearance.
Telangana HC held Rule 39 “same month” ISD ITC distribution ultra vires Section 20 (pre-01.04.2025), protecting accumulated credit; timelines apply post-amendment.
