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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Demand against Retention of the service tax collected on behalf of the principal by the petitioner/assessee - The High court found that the appellant had indeed remitted the entire amount of service tax collected either to the principal or directly to the Department. - The High court concluded that the Tribunal's finding regarding the retention of service tax was unsustainable, as it was contrary to the admitted factual backdrop of the case. Consequently, the demand raised against the appellant set aside.
Demand against Retention of the service tax collected on behalf of the principal by the petitioner/assessee - The High court found that the appellant had indeed remitted the entire amount of service tax collected either to the principal or directly to the Department. - The High court concluded that the Tribunal's finding regarding the retention of service tax was unsustainable, as it was contrary to the admitted factual backdrop of the case. Consequently, the demand raised against the appellant set aside.
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