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...
Wrong availment of transitional Input Tax Credit - request for an adjournment was not responded to - The Court acknowledged that although a personal hearing was offered under the reminder dated 16.12.2023, the subsequent issuance of the impugned order without considering the petitioner's adjournment request rendered the order unsustainable. Consequently, the High Court quashed the impugned order and remanded the matter for reconsideration.
Wrong availment of transitional Input Tax Credit - request for an adjournment was not responded to - The Court acknowledged that although a personal hearing was offered under the reminder dated 16.12.2023, the subsequent issuance of the impugned order without considering the petitioner's adjournment request rendered the order unsustainable. Consequently, the High Court quashed the impugned order and remanded the matter for reconsideration.
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