Union Bank of India APPLICATION – CUM- LETTER OF PLEDGE FOR ADVANCES AGAINST GOLD ORNAMENTS from Download Union Bank of India APPLICATION – CUM- LETTER OF PLEDGE FOR ADVANCES AGAINST GOLD ORNAMENTS from Download The document in the PDF is the official Union Bank of India Application-Cum-Letter of Pledge for Advances Against Gold Ornaments. It… Read More »
Union Bank of India APPLICATION FORM FOR MSMES Union Bank of India APPLICATION FORM FOR MSMES from Download The document provided in the PDF is the official Union Bank of India Application Form for MSMEs (Micro, Small, and Medium Enterprises) (msme-busin… p. 1). It is used by businesses to apply for credit facilities up to… Read More »
Union Bank of India LOCKER APPLICATION Union Bank of India LOCKER APPLICATION from Download The new document in the PDF is the Union Bank of India Safe Deposit Vault (SDV) / Locker Application Form (locker-app… p. 1). It is used by account holders to rent a secure physical locker at a bank branch (locker-app… p.… Read More »
Union Bank of India INDIVIDUAL A/C OPENING Union Bank of India INDIVIDUAL A/C OPENING FORM DOWNLOAD The new document provided in the PDF is the Union Bank of India Individual Account Opening Form (account-op… pp. 1, 3). It is a comprehensive application used to establish new personal banking relationships, such as savings, current, or term… Read More »
Union Bank of India DEPOSIT SLIP Union Bank of India DEPOSIT SLIP from Download The document shown in the PDF is a standard Union Bank of India Cash / Cheque Deposit Slip (Pay-in Slip) used to deposit money into a bank account. [1, 2] Key Components of the Deposit Slip The slip is divided into… Read More »
GST CASE LAWS 20.06.2026 Relevant Act Section Case Law Title / Issuing Authority Brief Summary Citation GST Advisory N/A (API Advisory) GSTN (Goods and Services Tax Network) Issued an advisory for mandatory “Ship-to” GSTIN capture in Bill-to/Ship-to transactions and voluntary e-Way Bill closure. Permits “URP” (Unregistered Person) where the Ship-to GSTIN is unavailable. Sandbox testing… Read More »
Writ Petitions Disposed as High Court Directs Taxpayers to Pursue Statutory Section 107 Appeals Issue Whether writ petitions filed directly before the High Court are maintainable when the taxpayers have an alternate, effective statutory remedy of appeal available under Section 107 of the CGST/RGST Act. Facts The petitioners bypassed the regular appellate channel and filed… Read More »
Extended GST Limitation Period Validly Invoked Due to Turnover Under-Declaration Against High Seigniorage Fees Issue Whether the revenue department validly invoked the extended period of limitation under Section 74 of the CGST/TNGST Act to demand tax on suppressed outward supplies, where the petitioner’s declared turnover was drastically lower than the volume indicated by the high… Read More »
Consolidated Section 74 GST Demands Covering Multiple Years Served via Email are Valid Issue Whether a single Show Cause Notice (SCN) and final assessment order under Section 74 can cover multiple financial years for fraudulent Input Tax Credit (ITC) utilization. Whether an order communicated via email satisfies the limitation period under Section 74(10), even if… Read More »
INCOME TAX CASE LAW 20.06.2026 INCOME TAX CASE LAW 20.06.2026 Relevant Act Section Case Law Title Brief Summary Citation Income Tax Act, 1961 Sec. 14A Cadila Pharmaceuticals Ltd. v. DCIT Disallowance under Section 14A read with Rule 8D cannot exceed the actual exempt income earned during the year; notional expenditure cannot be taxed. Click Here… Read More »