GSTAT offers broader powers than the First Appellate Authority but faces challenges relating to pre-deposit, timelines, and digital infrastructure.
The Calcutta High Court quashed a Section 143(3) assessment after finding that the assessee was denied a meaningful opportunity of hearing. It held that procedural fairness cannot be sacrificed even where an appellate remedy exists.
The article explains CDSCO compliance requirements, applicable laws, approvals, and post-approval obligations for regulated healthcare products in India.
SEBI proposes amendments to the Municipal Debt Securities Regulations to encourage retail participation through investor incentives, enhanced disclosures, and a modernised issuance framework.
SEBI proposes recognising intraday borrowing as a cash management tool by permitting broader borrowing purposes with board-approved controls and regulatory safeguards.
SEBI proposes revising the securities transmission framework by simplifying documentation, standardising procedures, and increasing threshold limits. The proposal aims to make transmission faster and easier while retaining safeguards against fraudulent claims.
SEBI proposes the GARUDA mechanism to reduce AIF scheme launch timelines while retaining post-facto regulatory oversight and compliance checks.
SEBI has proposed amendments to align the SDI Regulations with the RBI’s 2025 securitisation framework and support the listed securitisation market.
SEBI proposes restoring open market buy-backs through stock exchanges after changes in buy-back taxation removed earlier inequities. The proposal also introduces safeguards on disclosures, timelines, promoter participation, and compliance.
SEBI proposes shifting the Capacity Building Fund from NABARD to the newly incorporated SSE-CBF to strengthen governance and ecosystem development. The regulatory framework for the Social Stock Exchange will remain unchanged.
