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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Service of a GST show cause notice solely through the common portal, without acknowledgement of receipt or a reply from the assessee, was treated as insufficient to sustain ex parte adjudication. Applying the principle in Luxmi Traders, the High Court restored the proceedings to the show cause notice stage and required a fresh adjudication after allowing the petitioner to file a reply and be heard. The adjudicating authority must consider any reply and pass a fresh order in accordance with law, while retaining the ability to consider proceedings under the fraud provision.
Service of a GST show cause notice solely through the common portal, without acknowledgement of receipt or a reply from the assessee, was treated as insufficient to sustain ex parte adjudication. Applying the principle in Luxmi Traders, the High Court restored the proceedings to the show cause notice stage and required a fresh adjudication after allowing the petitioner to file a reply and be heard. The adjudicating authority must consider any reply and pass a fresh order in accordance with law, while retaining the ability to consider proceedings under the fraud provision.
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