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...
Personal hearing notice issued to petitioner by Assistant Director (SRO) directing appearance before Additional Director (adjudicating authority). Additional Director's jurisdiction enhanced by notification dated 27.09.2018. Case transferred from Special Director to Additional Director due to pecuniary limits. Court held notification prospective, pending cases transferable to appropriate authority. Transfer from Special Director to Additional Director valid as per FEMA provisions for cases between Rs.10-25 crores, petitioner's case involving Rs.11.27 crores. No writ entertainable against show cause notice unless issued by incompetent authority or malafides alleged. Court found transfer valid u/s 16(1), FEMA Act. Writ petitions dismissed.
Personal hearing notice issued to petitioner by Assistant Director (SRO) directing appearance before Additional Director (adjudicating authority). Additional Director's jurisdiction enhanced by notification dated 27.09.2018. Case transferred from Special Director to Additional Director due to pecuniary limits. Court held notification prospective, pending cases transferable to appropriate authority. Transfer from Special Director to Additional Director valid as per FEMA provisions for cases between Rs.10-25 crores, petitioner's case involving Rs.11.27 crores. No writ entertainable against show cause notice unless issued by incompetent authority or malafides alleged. Court found transfer valid u/s 16(1), FEMA Act. Writ petitions dismissed.
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