Manu Sharma
Manu Sharma is a tax-law enthusiast who is also a Physics Graduate deeply passionate about gaming, puzzles, technology and movies. With an eye for detail and knack for legal research, Manu plays a crucial role in curating and editing content to ensure accuracy, clarity, and relevance.
Receipt and Utilisation of Foreign Contributions: Central Govt asks FCRA Applicants to Submit 3 Yrs Audit and Financial Data [Read Notification]
The Union Home Ministry has overhauled disclosure requirements under the Foreign Contribution (Regulation) Act (FCRA), mandating that every...
Retrospective Cancellation of GST Registration: J&K HC directs Dept to restore GSTIN subject to Application from Taxpayer [Read Order]
The Jammu & Kashmir and Ladakh High Court has quashed the retrospective cancellation of Goods and Services Tax (GST) registration of a petitioner, directing the competent authority to restore his...
![Retrospective Cancellation of GST Registration: J&K HC directs Dept to restore GSTIN subject to Application from Taxpayer [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Cancellation-of-GST-Registration-Application-from-Taxpayer-JK-HC-taxscan.jpg "Retrospective Cancellation of GST Registration: J&K HC directs Dept to restore GSTIN subject to Application from Taxpayer [Read Order]")
When Discretion becomes Leverage: Role of Discretionary Powers in Aiding Corruption in Revenue Enforcement Departments
Each time an ED officer waves a warrant, a GST official stalls a refund, or an Income-Tax inspector threatens a “best-judgement” order, an unseen meter clicks on: what will this delay cost, and who’s...
