Rule 87(14) now permits moving unutilised IGST cash from one GSTIN to another under the same PAN via PMT-09, easing blocked cash issues while preserving GSTIN independence.
Following judicial criticism of delayed appeals, officers urged structural reforms to fix institutional gaps rather than penalising individual officers.
With repeated technical failures hampering compliance, officers requested formal absolution from blame. The letter emphasizes collective institutional responsibility over individual accountability.
The Council capped regional CPE seminar hours and allowed shorter technical sessions for major events, while empowering the CPE Chair to grant relaxations.
The court examined whether disciplinary findings based on impersonation and unauthorised audits could be reopened. It upheld dismissal, holding that serious integrity breaches justified the penalty and warranted no judicial interference.
llegations of forged invoices and wrongful ITC claims did not justify custodial interrogation. The court extended anticipatory bail with strict conditions.
The issue is rising enforcement through technology and law reforms. The takeaway is that taxpayers must adapt to stronger compliance tools.
The pact expands goods and services trade across a US$24 trillion market. It is expected to accelerate exports, support jobs, and attract fresh investment.
The case examined whether customer advances reported in service tax returns constituted taxable revenue. The Tribunal ruled that revenue accrues only on execution of conveyance deeds, and advances cannot be treated as under-reported turnover.
The dispute arose from purchases made from vendors with weak tax profiles. The Tribunal held that vendor defaults do not justify section 69C when the assessee proves the source and recording of expenditure.
