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...
Input tax credit eligibility on renting commercial property deemed inadmissible as the matter is sub judice before the Supreme Court. Applicability of reverse charge mechanism on inward freight held inadmissible due to the issue already decided in prior proceedings, invoking Section 98(2) proviso of CGST Act. Query regarding setting off input and output tax for multiple businesses under same GST number held outside Section 97(2) purview, hence cannot be answered by the Authority.
Input tax credit eligibility on renting commercial property deemed inadmissible as the matter is sub judice before the Supreme Court. Applicability of reverse charge mechanism on inward freight held inadmissible due to the issue already decided in prior proceedings, invoking Section 98(2) proviso of CGST Act. Query regarding setting off input and output tax for multiple businesses under same GST number held outside Section 97(2) purview, hence cannot be answered by the Authority.
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