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...
Breach of principles of natural justice and lack of jurisdiction - Excessive tax demand as a condition for remand - time lag of about two months between the show cause notice and the assessment order - Petitioner not participate in proceedings and contest the tax demand - The High court emphasized the importance of the petitioner's participation in proceedings. Consequently, the court quashed the assessment order but imposed conditions for remand, including remittance of 5% of the disputed tax demand and filing a reply to the show cause notice within two weeks.
Breach of principles of natural justice and lack of jurisdiction - Excessive tax demand as a condition for remand - time lag of about two months between the show cause notice and the assessment order - Petitioner not participate in proceedings and contest the tax demand - The High court emphasized the importance of the petitioner's participation in proceedings. Consequently, the court quashed the assessment order but imposed conditions for remand, including remittance of 5% of the disputed tax demand and filing a reply to the show cause notice within two weeks.
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