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...
Goods detained on ground of non-generation of E-Tax Invoice as per Rule 48 of GST Rules before movement; all required documents u/r 138A accompanied goods; technical error by petitioner in not generating E-Tax Invoice; no discrepancy in quality/quantity of goods; error a human error; prior to 01.08.2022, dealers with annual turnover over Rs. 20 crores required to issue E-Waybill; in absence of finding on mens rea, proceedings u/s 129(3) cannot be initiated; impugned orders quashed; writ petition allowed.
Goods detained on ground of non-generation of E-Tax Invoice as per Rule 48 of GST Rules before movement; all required documents u/r 138A accompanied goods; technical error by petitioner in not generating E-Tax Invoice; no discrepancy in quality/quantity of goods; error a human error; prior to 01.08.2022, dealers with annual turnover over Rs. 20 crores required to issue E-Waybill; in absence of finding on mens rea, proceedings u/s 129(3) cannot be initiated; impugned orders quashed; writ petition allowed.
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