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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Section 122(1A) is construed to cover "any person" other than the taxable person where that person retained the benefit of the contravening transactions and acted at whose instance they were done; on that basis, partners of a firm can be proceeded against if those factual conditions are recorded. The provision is treated as complementary to Section 122(1), not as creating a new independent offence, so it may apply to transactions predating 1 January 2021 if the show-cause notice was issued after the provision came into force. The writ challenge was rejected, while the petitioners were left free to contest the factual findings before the Appellate Tribunal.
Section 122(1A) is construed to cover "any person" other than the taxable person where that person retained the benefit of the contravening transactions and acted at whose instance they were done; on that basis, partners of a firm can be proceeded against if those factual conditions are recorded. The provision is treated as complementary to Section 122(1), not as creating a new independent offence, so it may apply to transactions predating 1 January 2021 if the show-cause notice was issued after the provision came into force. The writ challenge was rejected, while the petitioners were left free to contest the factual findings before the Appellate Tribunal.
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