The appellate authority clarified that under the RTI framework, public authorities are only required to provide information already available on record and cannot be compelled to create or interpret data for applicants.
CBIC clarified that fees for amendment or cancellation of export documents may be waived when changes arise due to circumstances beyond the exporter’s control. The relaxation applies to disruptions such as cancelled vessels or logistics issues.
GSTAT issued instructions mandating submission of SCN, OIO, OIA, and appeal grounds in APL-05. It held that incomplete documentation may lead to defects unless properly justified. The ruling ensures standardized and error-free appeal filings.
Over the past few years, the UAE has quietly become one of the most attractive places in the world to launch a crypto or blockchain company. That reputation didn’t appear by accident. It’s the result of deliberate government policy, regulatory frameworks, and a broader strategy to position the country as a hub for financial technology. […]
The High Court permitted the taxpayer to file an appeal despite delay after noting that the assessment order was served through deemed service on the common portal. The appeal must be filed with a 25% deposit of the disputed tax.
CESTAT Bangalore held that revocation of a Customs Broker license is a harsh penalty that requires clear proof of involvement in fraud. In the absence of such evidence, the tribunal set aside the license revocation but retained a penalty.
The Gauhati High Court held that the second FIR disclosed additional and distinct offences beyond the earlier complaint. Therefore, the FIR could not be quashed under the test of sameness.
The Tribunal ruled that a bona fide technical mistake in selecting the wrong section code while applying for registration cannot lead to rejection of the application. The matter was remanded to the Commissioner (Exemption) for reconsideration on merits.
The Madras High Court quashed the rejection of a condonation application, holding that the delay in filing Form 10B had a reasonable explanation. The Court directed reconsideration of exemption under Section 11.
The Madras High Court quashed a GST order passed after the assessee failed to reply to a show cause notice and remitted the matter for fresh adjudication. The court allowed reconsideration subject to a 10% pre-deposit of the disputed tax.
