The Supreme Court has held that GST summons under Section 70 form part of an inquiry, not adjudicatory proceedings. However, courts have limited misuse by quashing repetitive or coercive summons.
NSIC registration allows eligible MSMEs to access government tenders without paying EMD and tender fees, strengthening procurement opportunities.
Rising tuition fees and limited scholarships have sparked concerns about commercialization in JEE and NEET coaching hubs like Kota.
The Court ruled that personal liability under Section 89 cannot be invoked without giving the director an opportunity to prove absence of negligence. Bank attachment without notice violated natural justice.
Non-resident experts under notified government schemes will not be taxed on foreign income for five years, provided residency conditions are satisfied.
