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...
Demand regarding disparity between e-way bills and GSTR 3B returns for 2018-19 to 2020-21 assessment periods. Petitioner stated disparity due to non-taxable supplies in e-way bills portal. Supporting documents not annexed to reply. Respondent did not refer to ITC-04 returns. Petitioner could have provided comprehensive explanation. Order set aside on condition of remitting Rs. 3,50,00,000/- towards disputed tax demand within six weeks and permitted to submit reply with relevant documents. Petition disposed of.
Demand regarding disparity between e-way bills and GSTR 3B returns for 2018-19 to 2020-21 assessment periods. Petitioner stated disparity due to non-taxable supplies in e-way bills portal. Supporting documents not annexed to reply. Respondent did not refer to ITC-04 returns. Petitioner could have provided comprehensive explanation. Order set aside on condition of remitting Rs. 3,50,00,000/- towards disputed tax demand within six weeks and permitted to submit reply with relevant documents. Petition disposed of.
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