The issue involved duplication of DIN due to ignorance during incorporation. The authority imposed penalty despite voluntary disclosure, reinforcing strict compliance requirements.
Holding more than one DIN violates statutory provisions regardless of intent. The adjudicating authority imposed maximum penalty despite claim of inadvertent error.
Insight Instruction No. 90 identifies high-risk non-filers through advanced data matching tools. Officers are guided to verify and initiate action based on risk indicators.
The issue involved granting recognition to an institution for research purposes. The authority approved eligibility, allowing tax deductions for scientific research activities.
The case addresses failure to place a mandatory replacement agenda despite requisite voting share. The ruling emphasizes that statutory obligations under CIRP regulations are non-discretionary and must be strictly followed.
The government has appointed 22 Judicial Members as Vice Presidents of GSTAT benches. The move aims to improve efficiency and strengthen GST dispute resolution.
The issue involved whether clients could simultaneously receive advisory and distribution services. SEBI clarified that strict segregation is mandatory, ensuring no overlap to prevent conflicts of interest.
This article explains major updates replacing the 1962 Rules from April 2026. The key takeaway is simplified compliance with enhanced exemptions and revised tax provisions.
This article explains how issuing a consignment note decides whether a business qualifies as a GTA. The key takeaway is that absence of this document changes GST liability completely.
The circular settles confusion between CPC Bengaluru and Commissioners on delay condonation powers. It confirms Commissioners as the competent authority under section 12A.
