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...
In a GST short-payment dispute, the HC noted that once outward supply was correctly disclosed in GSTR-1, the corresponding tax still had to be paid in GSTR-3B for the relevant period, so mere invocation of the stricter provision did not by itself warrant interference. After considering the later amnesty framework and the GST Council material, the Court treated the matter as one arising from return-filing glitches and admitted-liability mismatch capable of examination under the lesser provision. The demand and penalty order was quashed and the matter remitted for fresh consideration.
In a GST short-payment dispute, the HC noted that once outward supply was correctly disclosed in GSTR-1, the corresponding tax still had to be paid in GSTR-3B for the relevant period, so mere invocation of the stricter provision did not by itself warrant interference. After considering the later amnesty framework and the GST Council material, the Court treated the matter as one arising from return-filing glitches and admitted-liability mismatch capable of examination under the lesser provision. The demand and penalty order was quashed and the matter remitted for fresh consideration.
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