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...
Where a statutory appeal lay before the GST Appellate Tribunal and the Tribunal had been constituted, the High Court declined to examine the merits and directed the petitioner to pursue that appellate remedy. As the writ petition had been prosecuted bona fide before the wrong forum, the Court protected the petitioner on limitation for appeals filed within the time granted, continued the existing interim protection for the limited period specified or until disposal of the stay application, and left all merits open for the Tribunal.
Where a statutory appeal lay before the GST Appellate Tribunal and the Tribunal had been constituted, the High Court declined to examine the merits and directed the petitioner to pursue that appellate remedy. As the writ petition had been prosecuted bona fide before the wrong forum, the Court protected the petitioner on limitation for appeals filed within the time granted, continued the existing interim protection for the limited period specified or until disposal of the stay application, and left all merits open for the Tribunal.
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