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...
Territorial Jurisdiction - SEZ is a foreign territory or not? - Evasion of GST - Proceedings initiated u/s 67 r.w.s 70(1) of GGST Act, 2017 and CGST Act, 2017 - This is an attempt on the part of petitioners by filing these kind of petitions to thwart and delay the legal proceedings which are initiated by respondent authorities and as such this move of petitioners appears to be an abuse of process of law looking to the manner in which the irregularities alleged to have been committed. - HC
Territorial Jurisdiction - SEZ is a foreign territory or not? - Evasion of GST - Proceedings initiated u/s 67 r.w.s 70(1) of GGST Act, 2017 and CGST Act, 2017 - This is an attempt on the part of petitioners by filing these kind of petitions to thwart and delay the legal proceedings which are initiated by respondent authorities and as such this move of petitioners appears to be an abuse of process of law looking to the manner in which the irregularities alleged to have been committed. - HC
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