SUN ADVISORS

[SUN ADVISORS @sun_advisors]

2. Crawler Technology and Preventing Resurfacing : When a takedown order is obtained, search engines must adopt a token or a digital identifier based approach to ensure the de-indexed content does not resurface.

[SUN ADVISORS @sun_advisors]

Non-Consensual Intimate Images and Videos, sometimes referred to as Non-Consensual Intimate Imagery(NCII).
This term describes material that is disseminated without the individual's consent. Specifically, NCII content includes material that: 1/n

[SUN ADVISORS @sun_advisors]

When a user attempts to upload new content, the system computes its hash. If the new content’s hash matches one in the secure bank, the platform can automatically identify and remove the content, thereby blocking its dissemination and preventing its resurfacing.

[SUN ADVISORS @sun_advisors]

No does not Invalidate the previously issued SCNs unless the same is invalid on other legal ground. Also the corrigendum may be issued if the amount exceed than in the previously issued

[CA Shubham Khurana @caskhurana]

A Possible GST Litigation Storm Coming? 🚨

Circular No. 254/11/2025-GST dated 27th October 2025 clarifies who the “Proper Officer” is for proceedings under Section 122 and Section 74A.

But here’s where things get interesting ⬇️

🔍 Section 122 doesn’t even use the term “Proper Officer”. (Section 127 does)
So… if notices were issued directly under Section 122 without first invoking Sections 73 / 74 / 74A,

👉 Can those notices now be challenged as invalid?

👉 Can the said circular be also challenged as it defines "Proper Officer" under Section 122 instead of Section 127?

And wait… there’s more 🤯

For Section 74A, this circular is the first time the government has clarified the “Proper Officer”.

So what about all the 74A notices already issued earlier?

💭 Were those notices issued without authority?
💭 Could they now be argued as void?