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...
Constitutional Validity of Sections 2, 9, 12 and 18 of the Constitution (101st Amendment) Act, 2016 violating the basic structure of the Constitution of India - grounds raised are based on the constitution of a Goods and Services Tax Council (GST Council) - In its judgment, the High Court scrutinizes the petitioner's locus standi, emphasizing the necessity of demonstrating aggrievement in PILs. Despite the petitioner's assertion of public interest, the court finds that they lack standing, as they have not suffered any legal injury or prejudice resulting from the impugned provisions. Additionally, the court highlights the petitioner's absence of registration under GST enactments or involvement in commercial activities, further undermining their standing. - Ultimately, the High Court dismisses the writ petition, concluding that there is no basis to entertain it.
Constitutional Validity of Sections 2, 9, 12 and 18 of the Constitution (101st Amendment) Act, 2016 violating the basic structure of the Constitution of India - grounds raised are based on the constitution of a Goods and Services Tax Council (GST Council) - In its judgment, the High Court scrutinizes the petitioner's locus standi, emphasizing the necessity of demonstrating aggrievement in PILs. Despite the petitioner's assertion of public interest, the court finds that they lack standing, as they have not suffered any legal injury or prejudice resulting from the impugned provisions. Additionally, the court highlights the petitioner's absence of registration under GST enactments or involvement in commercial activities, further undermining their standing. - Ultimately, the High Court dismisses the writ petition, concluding that there is no basis to entertain it.
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