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...
Additional tax liability for execution of subsisting Government contracts either awarded in the pre-GST regime or in the post-GST regime without updating the Schedule of Rates (SOR) - The Court disposed of the writ petition, granting the petitioner the liberty to file an appropriate representation before the Additional Chief Secretary, Finance Department, Government of West Bengal within four weeks from the date of the order. The Additional Chief Secretary was directed to make a final decision within four months of receiving the representation, after consulting all relevant departments.
Additional tax liability for execution of subsisting Government contracts either awarded in the pre-GST regime or in the post-GST regime without updating the Schedule of Rates (SOR) - The Court disposed of the writ petition, granting the petitioner the liberty to file an appropriate representation before the Additional Chief Secretary, Finance Department, Government of West Bengal within four weeks from the date of the order. The Additional Chief Secretary was directed to make a final decision within four months of receiving the representation, after consulting all relevant departments.
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