Circulars

The SEBI issued a circular operationalising PaRRVA, appointed CARE Ratings Limited, designated NSE as PDC, mandated IA/RA enrolment, and introduced oversight rules to ensure transparent, verified performance reporting.

SEBI Introduces PaRRVA Framework to Ensure Verification of Past Investment Performance

Judgement

The Uttarakhand HC permitted revocation of cancelled GST registration subject to filing all pending returns and clearing outstanding tax, interest, and penalties within the prescribed time.

HC Permits GST Registration Revocation on Filing Pending Returns and Clearing Dues

AAR Tamil Nadu ruled that employee transport cost recovery is not a GST supply, so no tax is payable.

Employee Transportation Facility a Welfare Measure, Not Business Activity, No GST Applicable: AAR

Employee Transportation Facility a Welfare Measure, Not a Business Activity, No GST Applicable: AAR

High Court refuses ESIC request to restrict arrears, upholding earlier reimbursement direction with interest.

Clarification Cannot Modify Final Order; ESIC Plea Rejected by HC

High Court clarifies damages cannot be treated as consideration for tolerating breach under GST provisions.

No GST on Compensation Paid for Breach of Contract

High Court confirms ₹50,000 monthly maintenance, holding that an able-bodied husband cannot evade liability by understating income or citing losses.

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SEBI Introduces PaRRVA Framework to Ensure Verification of Past Investment Performance

HC Permits GST Registration Revocation on Filing Pending Returns and Clearing Dues

Employee Transportation Facility a Welfare Measure, Not a Business Activity, No GST Applicable: AAR

Clarification Cannot Modify Final Order; ESIC Plea Rejected by HC

No GST on Compensation Paid for Breach of Contract

ITRs not conclusive proof of actual income, particularly in matrimonial disputes where earnings may be understated