The tribunal examined whether a final assessment passed after the statutory time limit was valid. It held that assessments beyond Section 153 timelines are void, even when issued under the DRP framework.
The issue was whether a final assessment under the DRP framework can be passed beyond statutory timelines. The Tribunal held that orders exceeding Section 153 limits are void, reaffirming strict adherence to limitation.
This article traces the dispute over taxing intermediary services under GST. The key takeaway is how policy reform, not courts, resolved structural inequity.
The circular mandates auto goods registration, Auto OOC, and Auto LEO to reduce physical interface and delays. It confirms that risk-based systems will drive faster and more predictable customs clearances.
The case examined whether a cinema operator passed on the GST reduction on ticket prices. The Tribunal held that maintaining the same cum-tax prices by increasing base prices amounted to profiteering under Section 171.
POPs must log offline grievances using CRA CGMS credentials. The measure ensures comprehensive data for regulatory oversight and timely resolution.
The authority noted refusal to respond to the show cause notice and unwillingness to continue practice. Cancellation followed due to failure to meet eligibility conditions.
The dispute focused on the statutory requirement of active RVO membership for registered valuers. The Authority reaffirmed that non-compliance with RVO bye-laws and expulsion result in immediate loss of registration rights.
ICAI has scheduled a June 2026 special exam for members of recognized foreign bodies. Applications close on 16 February 2026, with subjects mapped to each MRA.
This piece explains how the 2015 regulations govern exits, withdrawals, and annuity requirements under NPS. The key takeaway is that exit benefits vary by subscriber category, age, and corpus size, balancing flexibility with long-term pension security.
