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...
Maintainability of application for advance ruling - investigation by the Directorate of GST Intelligence against the applicant, with regard to mis-classification of “flavoured milk” was initiated before the date of application - The application is rejected as “inadmissible”, in terms of first proviso to Section 98(2) of the CGST Act 2017. - AAR
Maintainability of application for advance ruling - investigation by the Directorate of GST Intelligence against the applicant, with regard to mis-classification of “flavoured milk” was initiated before the date of application - The application is rejected as “inadmissible”, in terms of first proviso to Section 98(2) of the CGST Act 2017. - AAR
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