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...
Levy of GST on import / purchase of goods from SEZ units - Requirement to make payment of IGST or CGST and SGST - The High court found that the proper officer had overlooked the petitioners' payment of IGST and the clarifications provided. Acknowledging procedural lapses and the necessity for further evaluation, the court set aside the contested order and remanded the matter for re-adjudication.
Levy of GST on import / purchase of goods from SEZ units - Requirement to make payment of IGST or CGST and SGST - The High court found that the proper officer had overlooked the petitioners' payment of IGST and the clarifications provided. Acknowledging procedural lapses and the necessity for further evaluation, the court set aside the contested order and remanded the matter for re-adjudication.
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