Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
An appellate order directing restoration of GST registration must be implemented unless it is stayed, because mere filing of a further departmental appeal does not create an automatic stay in the absence of statutory provision. The Court found the revenue's refusal to comply with the unstayed direction arbitrary and unreasonable, especially where the appellate authority had already set aside the cancellation refusal and positively ordered restoration. The registration was therefore directed to be revived forthwith, subject to the outcome of the pending departmental appeal.
An appellate order directing restoration of GST registration must be implemented unless it is stayed, because mere filing of a further departmental appeal does not create an automatic stay in the absence of statutory provision. The Court found the revenue's refusal to comply with the unstayed direction arbitrary and unreasonable, especially where the appellate authority had already set aside the cancellation refusal and positively ordered restoration. The registration was therefore directed to be revived forthwith, subject to the outcome of the pending departmental appeal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
