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...
Challenge to order u/s 74(9) of the Central Goods and Services Tax Act, 2017 - petitioner denied access to relied upon documents despite requests - alleged violation of principles of natural justice. Held: Petitioner afforded ample opportunity for hearing by respondent authority as per impugned order. In view of Supreme Court decision in Assistant Commissioner of State Tax and Others v. M/s Commercial Steel Limited, petitioner relegated to avail alternative remedy u/s 107 of the Act. Petition disposed of with liberty to initiate appropriate proceedings before appropriate authority in accordance with law.
Challenge to order u/s 74(9) of the Central Goods and Services Tax Act, 2017 - petitioner denied access to relied upon documents despite requests - alleged violation of principles of natural justice. Held: Petitioner afforded ample opportunity for hearing by respondent authority as per impugned order. In view of Supreme Court decision in Assistant Commissioner of State Tax and Others v. M/s Commercial Steel Limited, petitioner relegated to avail alternative remedy u/s 107 of the Act. Petition disposed of with liberty to initiate appropriate proceedings before appropriate authority in accordance with law.
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