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...
Recovery of excess duty - Section 11D(2) of the CEA, 1944 - the appellant had cleared the inputs as such on payment of duty, adopting transaction value, instead of reversing the credit - recovery could be effected for three years from the date of issue of show cause notice. - AT
Recovery of excess duty - Section 11D(2) of the CEA, 1944 - the appellant had cleared the inputs as such on payment of duty, adopting transaction value, instead of reversing the credit - recovery could be effected for three years from the date of issue of show cause notice. - AT
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