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...
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Duplicate GST adjudication on the same issues and assessment period is unsustainable where Central GST authorities have already issued an order and that order remains under appeal. The subsequent State GST assessment and rectification orders addressed identical issues for the identical period, thereby duplicating the earlier Central GST adjudication. The State GST orders were quashed, and the writ petition was allowed.
Duplicate GST adjudication on the same issues and assessment period is unsustainable where Central GST authorities have already issued an order and that order remains under appeal. The subsequent State GST assessment and rectification orders addressed identical issues for the identical period, thereby duplicating the earlier Central GST adjudication. The State GST orders were quashed, and the writ petition was allowed.
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