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...
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Where the GST enactments prescribe a specific late fee for delayed filing of annual returns, recourse to the general penalty provision is impermissible. The general penalty imposed for the relevant period was therefore set aside, while the liability to pay late fee under the GST enactments was preserved. The writ petition was partly allowed, and the bank attachment was to be lifted subject to payment of the late fee demanded.
Where the GST enactments prescribe a specific late fee for delayed filing of annual returns, recourse to the general penalty provision is impermissible. The general penalty imposed for the relevant period was therefore set aside, while the liability to pay late fee under the GST enactments was preserved. The writ petition was partly allowed, and the bank attachment was to be lifted subject to payment of the late fee demanded.
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