PNB Bank FORM NO.60 PNB Bank FORM NO.60 from Download Based on the provided Punjab National Bank Form No. 60 (p. 2), here are the key points you need to know: Core Purpose of Form 60 Exemption from PAN: It is a declaration filed by individuals or specific entities (excluding companies and firms) who do… Read More »
Aadhaar: Streamlining Identity for Seamless Access to Subsidies and Services Whereas the use of Aadhaar number to establish identity enables individuals to receive subsidies, benefits and services in a convenient and seamless manner, obviates the need for multiplicity of documents to establish identity, The Gazette of India CG-DL-E-27052026-272912 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY… Read More »
Amendment in schedule VII of Companies Act The Gazette of India CG-DL-E-29052026-272932 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 375] NEW DELHI, WEDNESDAY, MAY 27, 2026/JYAISHTHA 6, 1948 MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 27th May, 2026 G.S.R. 416(E).— In exercise of the powers conferred by sub-section (1) of section 467… Read More »
Companies CSR Policy Amendment Rules 2026 The Gazette of India CG-DL-E-29052026-272930 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 374] NEW DELHI, WEDNESDAY, MAY 27, 2026/JYAISHTHA 6, 1948 MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 27th May, 2026 G.S.R. 415(E).— In exercise of the powers conferred by section 135 and sub-sections (1) and… Read More »
GST CASE LAWS 28.05.2025 Relevant Act Section Case Law Title Brief Summary Citation Central Goods and Services Tax Act, 2017 Sec. 9 Luna Chemical Industries (P.) Ltd. v. Union of India Leasehold Rights Transfer: Assignment or transfer of leasehold rights in a GIDC plot to a third-party assignee constitutes a transfer of benefits arising out… Read More »
Uploading a show cause notice solely on the GST portal after registration cancellation is invalid. Issue Whether uploading a Show Cause Notice (SCN) for tax determination exclusively on the GST portal constitutes valid legal service under Section 169 of the CGST Act once a taxpayer’s registration has already been cancelled, and whether an order passed… Read More »
Writ petition is dismissed as newly functional GSTAT portal provides alternative statutory appeal remedy. Issue Whether a writ petition challenging a first appellate tax order can be entertained by the High Court when the Goods and Services Tax Appellate Tribunal (GSTAT) has been made functional during the pendency of the petition, and what conditions apply… Read More »
The Outer Sixty-Day Limitation for Filing a GST Advance Ruling Appeal Is Strictly Enforceable but Fully Condonable Within the Extended Statutory Window Issue Whether an appeal filed by the Revenue before the Appellate Authority for Advance Ruling (AAAR) within 56 days of the initial order is maintainable, and whether the appellate authority can validly condone… Read More »
Writ Court Restores Statutory Appeal Remedy on Merits Conditional Upon Additional Pre-Deposit Execution Issue Whether a taxpayer who failed to reply to a Show Cause Notice and suffered a rejection of their rectification application can be permitted to pursue a statutory appeal under Section 107 of the CGST Act beyond the limitation period, and how… Read More »
Tax Notices Sent to an Accountant’s Registered Contact Details Constitute Valid Communication and Binding Service Issue Whether a statutory Show Cause Notice uploaded on the GST portal and communicated via the registered email and mobile number can be deemed invalid or violative of natural justice on the sole plea that the contact details belonged to… Read More »