Late fees for GSTR-9 cannot be recovered without prior determination. The article clarifies why direct recovery actions violate statutory provisions and natural justice.
Hostel accommodation is exempt only if rent and duration conditions are met. The article explains when GST at 18% applies and when exemption is available.
The Court held that payments made during inspections may indicate coercion. Voluntariness requires free consent and proper opportunity, not pressure.
The Act removes criminal penalties for minor regulatory defaults across 79 laws. It replaces them with civil penalties and adjudication mechanisms.
The new Act reorganises sections, rules, and forms without changing core transfer pricing principles. Taxpayers must adapt to updated references while continuing existing compliance practices.
इस विश्लेषण में बताया गया कि दिवाला कानून अपेक्षित समय में समाधान देने में विफल रहा और रिकवरी केवल 30% तक सीमित रही। संशोधन विधेयक 2025 ने प्रक्रिया तेज करने और दुरुपयोग रोकने के उपाय सुझाए, लेकिन व्यावहारिक सुधार अभी भी आवश्यक हैं।
The new framework eliminates mandatory renewals and replaces them with continuous monitoring. Donor eligibility now depends on sustained compliance and proper fund utilisation.
The new law replaces time-bound approvals with continuous compliance monitoring for charitable entities. Registration now survives only if organisations consistently meet prescribed conditions.
Courts held that audits exceeding prescribed timelines under GST law can invalidate subsequent proceedings. The ruling emphasizes strict adherence to statutory deadlines for audit completion.
The case highlights how expanded benami provisions expose informal family arrangements to confiscation and penalties. Courts stress strict compliance and genuine ownership proof to avoid adverse action.
