SC disposed of a plea against a film title after producer withdrew it but clarified that denigrating any community is constitutionally impermissible. SC stressed that free speech restrictions under Article 19(2) must remain reasonable and not oppressive.
Before seeking voluntary strike off, LLPs must file Forms 8 and 11, close bank accounts, settle liabilities, and submit a CA-certified nil balance statement. The Registrar publishes notice before final removal of name.
The scheme allows companies to regularize overdue ROC filings by paying only 10% of additional fees and grants immunity from penalties if completed before July 15, 2026.
The scheme allows companies to clear pending filings by paying only 10% of additional fees. It offers limited-time relief from Rs. 100 per day late penalties.
The UAE’s success in trade stems from predictable infrastructure, digital customs, and strong banking systems that support scalable cross-border operations.
DGFT’s sudden reduction in RoDTEP rates reduces FOB margins by 1–2%, compelling exporters to reassess pricing and cost strategies immediately.
The Court held that refund of statutory pre-deposit must be governed by Sections 107(6) and 115, not restricted by limitation under Section 54. Interest is mandatory once appeal succeeds.
High Courts have ruled that recovery under Section 75(12) is limited to unpaid self-assessed tax, especially GSTR-1 and GSTR-3B mismatches. Where tax is already declared in GSTR-3B, authorities must follow adjudication under Sections 73 or 74.
Since restaurant services are notified under Section 9(5), GST is paid by the e-commerce operator and not the supplier. Therefore, composition dealers are not restricted from supplying through such platforms.
The Bombay High Court ruled that GST portal limitations cannot override Section 18(3) of the CGST Act. It allowed transfer of CGST and IGST credits across States following amalgamation, holding that no statutory restriction exists.
