This article explains mandatory website disclosure requirements under Regulations 46 and 62 of SEBI LODR Regulations, 2015. It highlights compliance obligations, recent amendments, and penalties for non-compliance.
This guide explains the complete legal procedure for shifting a company’s registered office within the same state but under a different ROC jurisdiction. It covers board approvals, RD approval, statutory forms, notices, timelines, and compliance requirements.
Telangana High Court permitted the taxpayer to file a physical application for revocation of cancelled GST registration after expiry of the statutory timeline. The authority was directed to consider the request in accordance with law within three weeks.
Telangana High Court permitted the taxpayer to withdraw the writ challenge against a Section 74 GST order and pursue the statutory appellate remedy instead. The Court directed the appellate authority to consider the appeal and delay condonation request in accordance with law.
Telangana High Court directed the tax authorities to accept a manual application for revocation of GST registration cancellation since the GST portal no longer permitted online filing.
Telangana High Court permitted the petitioner to withdraw the writ petition and pursue the statutory appellate remedy under Section 107 of the CGST Act. The Court directed the appellate authority to consider the delay sympathetically since the petitioner had approached the High Court first.
Telangana High Court directed authorities to accept a physical application for revocation of cancelled GST registration where the GST portal no longer permitted online filing. The Court granted relief after noting the cancellation arose from filing NIL returns.
Telangana High Court held that payment of outstanding GST dues during adjudication does not exempt a taxpayer from mandatory pre-deposit for filing an appeal. The Court clarified that penalty disputes must be decided by the appellate authority on merits.
Telangana High Court held that taxpayers cannot seek exemption from mandatory GST appellate pre-deposit merely because the disputed tax amount was already paid during adjudication.
ROC Haryana ruled that non-transfer of unspent CSR amount within six months from the close of the financial year constituted a violation attracting adjudication penalty proceedings.