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...
Parallel GST adjudication on the same subject matter cannot continue once proceedings have been initiated by one authority, and Central and State authorities must coordinate to ermine which authority will proceed so the assessee is not exposed to duplicate adjudication for the same period and contravention. The Court also permitted the taxpayer to file fresh responses to the notices and directed the competent authority to consider the replies and supporting documents, hear the taxpayer, and pass a speaking and reasoned order in accordance with law. The constitutional challenge was not pressed, and the merits of the input tax credit claim were left open.
Parallel GST adjudication on the same subject matter cannot continue once proceedings have been initiated by one authority, and Central and State authorities must coordinate to ermine which authority will proceed so the assessee is not exposed to duplicate adjudication for the same period and contravention. The Court also permitted the taxpayer to file fresh responses to the notices and directed the competent authority to consider the replies and supporting documents, hear the taxpayer, and pass a speaking and reasoned order in accordance with law. The constitutional challenge was not pressed, and the merits of the input tax credit claim were left open.
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