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...
Validity of Reassessment proceedings - notice u/s. 148A(b) issued in the name of a dead assessee - The High court acknowledges that the petitioner failed to inform the department about the death of the original assessee and did not produce the death certificate. It notes that the assessment proceedings have concluded, and the final assessment order has been passed. - The court emphasizes that when a statutory remedy is available, a writ petition cannot be entertained except in exceptional circumstances. It holds that since the proceedings under Section 148 have attained finality, it is inappropriate to entertain the writ petition at this stage. - The court dismisses the petition with liberty to the petitioner to take recourse to the statutory remedy of appeal.
Validity of Reassessment proceedings - notice u/s. 148A(b) issued in the name of a dead assessee - The High court acknowledges that the petitioner failed to inform the department about the death of the original assessee and did not produce the death certificate. It notes that the assessment proceedings have concluded, and the final assessment order has been passed. - The court emphasizes that when a statutory remedy is available, a writ petition cannot be entertained except in exceptional circumstances. It holds that since the proceedings under Section 148 have attained finality, it is inappropriate to entertain the writ petition at this stage. - The court dismisses the petition with liberty to the petitioner to take recourse to the statutory remedy of appeal.
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