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...
Principles of natural justice violated due to non-uploading of show cause notice (SCN) u/s 73 on portal's "view notices and orders" section. Despite email communications informing petitioner about SCN's location, confusion persisted due to portal redesign. Petitioner permitted to challenge adjudication order before appellate authority within 30 days by filing appeal with condonation application. Appellate authority directed to condone delay, hear appeal on merits, pass reasoned order within 12 weeks after hearing petitioner, subject to pre-deposit compliance u/s 107.
Principles of natural justice violated due to non-uploading of show cause notice (SCN) u/s 73 on portal's "view notices and orders" section. Despite email communications informing petitioner about SCN's location, confusion persisted due to portal redesign. Petitioner permitted to challenge adjudication order before appellate authority within 30 days by filing appeal with condonation application. Appellate authority directed to condone delay, hear appeal on merits, pass reasoned order within 12 weeks after hearing petitioner, subject to pre-deposit compliance u/s 107.
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