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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Reversal of refund earlier granted to the petitioner - not affording any opportunity of hearing - Violation of provisions of section 75(4) of GST - Considering the fair statement made by the Revenue's counsel, the High court refrains from imposing costs despite the conduct of the revenue authorities. - Accordingly, the writ petition is allowed, setting aside the order. The matter is remitted to the respondent to issue a fresh order after affording the petitioner an opportunity for a hearing.
Reversal of refund earlier granted to the petitioner - not affording any opportunity of hearing - Violation of provisions of section 75(4) of GST - Considering the fair statement made by the Revenue's counsel, the High court refrains from imposing costs despite the conduct of the revenue authorities. - Accordingly, the writ petition is allowed, setting aside the order. The matter is remitted to the respondent to issue a fresh order after affording the petitioner an opportunity for a hearing.
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