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...
Manner of making Pre-deposit before filing an Appeal - Utilization of Input Tax credit (ITC) available in the Electronic Credit Ledger (ECL) - The petitioner approached the court seeking relief regarding the utilization of the Electronic Credit Ledger for payment of pre-deposit as required under the CGST Act. The petitioner argued that a circular issued by the GST Policy Wing allowed for such utilization, while the respondent did not dispute the legal precedent set by the Bombay High Court on the matter. After considering the arguments and the relevant legal provisions, the court ruled in favor of the petitioner, allowing the use of the Electronic Credit Ledger for the pre-deposit payment.
Manner of making Pre-deposit before filing an Appeal - Utilization of Input Tax credit (ITC) available in the Electronic Credit Ledger (ECL) - The petitioner approached the court seeking relief regarding the utilization of the Electronic Credit Ledger for payment of pre-deposit as required under the CGST Act. The petitioner argued that a circular issued by the GST Policy Wing allowed for such utilization, while the respondent did not dispute the legal precedent set by the Bombay High Court on the matter. After considering the arguments and the relevant legal provisions, the court ruled in favor of the petitioner, allowing the use of the Electronic Credit Ledger for the pre-deposit payment.
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