CSB Bank Non Resident Account Opening CSB Bank Non Resident Account Opening from Download The provided Most Important Terms & Conditions (MITC) document outlines the rules for opening a Savings Bank or Current Account via digital mode for Non-Resident clients at CSB Bank. Account Usage & Regulations Personal Use Only: Accounts must strictly route personal,… Read More »
CSB Bank Term Deposit Opening CSB Bank Term Deposit Opening Form Download The CSB Bank Term Deposit (FD/RD) Opening Form is designed for existing individual and non-individual customers to establish fixed or recurring deposits. 📋 Deposit Categories & Types Categories: Available for Resident (Domestic), NRE, NRO, FCNR, and NRE Plus accounts. Types: Offers Fixed Deposits… Read More »
CSB Bank FATCA/CRS Declaration for Non-Individuals CSB Bank FATCA/CRS Declaration for Non-Individuals from Download The CSB Bank FATCA/CRS Declaration for Non-Individual Accounts is a mandatory self-certification form used to identify the tax residency and regulatory classification of entity account holders. [1] 📋 Form Purpose & Initial Filtering Compliance: The form collects mandatory organizational data to… Read More »
GST CASE LAWS 28.07.2026 Relevant Act Section Case Law Title / Item Title Brief Summary Citation Central Goods and Services Tax Act, 2017 Departmental Appeals / GSTAT CBIC Circular on GSTAT Appeals in DGGI Cases Clarifies procedure, reviewing authority, communication mechanism, and bench jurisdiction for filing departmental appeals before GSTAT against CAA orders in DGGI… Read More »
An officer approving prosecution cannot subsequently act as the adjudicating authority due to bias. Issue Whether an officer who countersigned and approved an investigation report for prosecution can subsequently act as the quasi-judicial adjudicating authority in the same matter without violating principles of natural justice and triggering reasonable apprehension of bias. Facts Taxpayer Details: The… Read More »
Composite assessment orders spanning multiple financial years under Section 73 are legally unsustainable and invalid. Issue Whether the Department can pass a single composite Order-in-Original and summary order in Form GST DRC-07 covering multiple financial years under Section 73 of the CGST/APGST Act. Facts Taxpayer Details: The petitioner is a partnership firm registered under the… Read More »
Composite show-cause notice and consequential orders covering multiple financial years under Section 73 are invalid. Composite show-cause notice and consequential orders covering multiple financial years under Section 73 are invalid. Issue Whether the Revenue can issue a single consolidated Show-Cause Notice (SCN) and pass a composite assessment order covering multiple financial years under Section 73… Read More »
Transitional credit under GST cannot be denied by reassessing admissibility under repealed laws. Issue Jurisdiction over Erstwhile Credits: Whether GST authorities have the jurisdiction to test the admissibility of CENVAT/VAT closing balances shown in pre-GST returns under GST transitional provisions (Section 140) rather than under repealed laws via Section 174 savings provisions. Reassessment via TRAN-1… Read More »
Input tax credit cannot be denied under Section 16(4) when returns fall within extended cut-off. Issue Whether the claim of Input Tax Credit (ITC) for the period April 2018 to March 2019 can be rejected as time-barred under Section 16(4) of the CGST Act when the underlying returns were filed within the extended cut-off period… Read More »
Department cannot arbitrarily deny intermediary export refund for an intervening period when granted previously and subsequently. Issue Whether the Department can classify an IT/ITeS provider as an “intermediary” and reject an unutilized Input Tax Credit (ITC) refund for a brief intervening period when identical services were accepted as zero-rated exports for preceding and succeeding periods.… Read More »