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...
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Demand of GST - Validity of assessment orders - The petitioner contended that they provided all relevant documents, including those related to land transactions, during the assessment process. They argued that project details were submitted during rectification proceedings. - After examining the evidence and submissions, the court noted that the assessing officer had considered the petitioner's documents and entered findings based on such evidence. The court concluded that a reasonable opportunity was provided to the petitioner, and the assessment orders were not a result of non-application of mind. Therefore, the court found no grounds for interference in its discretionary jurisdiction.
Demand of GST - Validity of assessment orders - The petitioner contended that they provided all relevant documents, including those related to land transactions, during the assessment process. They argued that project details were submitted during rectification proceedings. - After examining the evidence and submissions, the court noted that the assessing officer had considered the petitioner's documents and entered findings based on such evidence. The court concluded that a reasonable opportunity was provided to the petitioner, and the assessment orders were not a result of non-application of mind. Therefore, the court found no grounds for interference in its discretionary jurisdiction.
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