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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Quashing of criminal proceedings is confined to exceptional cases where the FIR or charge-sheet, even if taken at face value, discloses no offence; here, the High Court held that departmental records, returns, software-generated data, bank details and witness statements disclosed a prima facie cognizable offence. The plea that the dispute fell exclusively under the VAT statute was rejected because a special fiscal remedy does not bar penal prosecution where allegations also indicate deception and fraudulent conduct. Objections based on sanction, reassessment, rival witness versions, alleged principal offender status, tax payment and delay were treated as disputed factual issues for trial. The petition for quashing was dismissed and the prosecution was allowed to continue.
Quashing of criminal proceedings is confined to exceptional cases where the FIR or charge-sheet, even if taken at face value, discloses no offence; here, the High Court held that departmental records, returns, software-generated data, bank details and witness statements disclosed a prima facie cognizable offence. The plea that the dispute fell exclusively under the VAT statute was rejected because a special fiscal remedy does not bar penal prosecution where allegations also indicate deception and fraudulent conduct. Objections based on sanction, reassessment, rival witness versions, alleged principal offender status, tax payment and delay were treated as disputed factual issues for trial. The petition for quashing was dismissed and the prosecution was allowed to continue.
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