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...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Writ jurisdiction may be used to condone delay beyond the statutory appellate ceiling under the GST limitation scheme where the delay was beyond the petitioner's control and refusal to hear the appeal would cause grave prejudice. The appellate authority remains bound by the limitation prescribed in the Act, but the High Court can grant relief in appropriate cases, including where cancellation of GST registration affects business continuity and livelihood. The delay was condoned and the appeal was restored for decision on merits after considering the statutory relaxation already available.
Writ jurisdiction may be used to condone delay beyond the statutory appellate ceiling under the GST limitation scheme where the delay was beyond the petitioner's control and refusal to hear the appeal would cause grave prejudice. The appellate authority remains bound by the limitation prescribed in the Act, but the High Court can grant relief in appropriate cases, including where cancellation of GST registration affects business continuity and livelihood. The delay was condoned and the appeal was restored for decision on merits after considering the statutory relaxation already available.
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