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...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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Foundational facts supported invocation of the extended period under GST Section 74, because the notices set out detailed allegations of incorrect valuation, inadmissible credit-note adjustment and short payment of tax, backed by investigation material and prior intimation; the writ challenge was therefore rejected as the disputed factual issues were not fit for writ review. Prior audit and earlier investigation did not defeat jurisdiction, because audit under Section 65 is distinct from a pan-India DGGI investigation, and overlap alone did not invalidate notices where separate grounds of evasion were alleged. The proceedings were held maintainable and the taxpayer was directed to reply before the adjudicating authority.
Foundational facts supported invocation of the extended period under GST Section 74, because the notices set out detailed allegations of incorrect valuation, inadmissible credit-note adjustment and short payment of tax, backed by investigation material and prior intimation; the writ challenge was therefore rejected as the disputed factual issues were not fit for writ review. Prior audit and earlier investigation did not defeat jurisdiction, because audit under Section 65 is distinct from a pan-India DGGI investigation, and overlap alone did not invalidate notices where separate grounds of evasion were alleged. The proceedings were held maintainable and the taxpayer was directed to reply before the adjudicating authority.
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