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...
Refund claim - determination of the turn over for the purpose of refund - After considering the submissions, the High Court found merit in the petitioner's argument that the issue could be re-examined in light of Circular No. 197/09/2023-GST. The court noted the clarification provided in paragraph 3 of the circular regarding the calculation of adjusted total turnover for the purpose of refund. Therefore, the High Court set aside the impugned order and remitted the case back to the respondent to pass orders afresh on merits and in accordance with law.
Refund claim - determination of the turn over for the purpose of refund - After considering the submissions, the High Court found merit in the petitioner's argument that the issue could be re-examined in light of Circular No. 197/09/2023-GST. The court noted the clarification provided in paragraph 3 of the circular regarding the calculation of adjusted total turnover for the purpose of refund. Therefore, the High Court set aside the impugned order and remitted the case back to the respondent to pass orders afresh on merits and in accordance with law.
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