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...
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Wrongful availment and passing on of input tax credit, wrongful availment of IGST refund under Advance Authorisation scheme. Constitutional validity of Notification No. 09/2023-Central Tax dated 31.03.2023 questioned, whether ultra-vires the CGST Act provisions. Held that the challenged order is dated 21.02.2024, and the challenge is on merits. Appeal lies before the Appellate Authority u/s 107 of the CGST Act to examine questions of fact and law. The petition regarding the impugned orders is not entertained. Regarding initiation of proceedings u/s 74 instead of Section 73 of the CGST Act, the Appellate Authority can examine the questions of law while examining the facts. The challenge to the notification dated 31.03.2023 does not arise as no notice was issued u/s 73 of the CGST Act. The present petition is misconceived and dismissed.
Wrongful availment and passing on of input tax credit, wrongful availment of IGST refund under Advance Authorisation scheme. Constitutional validity of Notification No. 09/2023-Central Tax dated 31.03.2023 questioned, whether ultra-vires the CGST Act provisions. Held that the challenged order is dated 21.02.2024, and the challenge is on merits. Appeal lies before the Appellate Authority u/s 107 of the CGST Act to examine questions of fact and law. The petition regarding the impugned orders is not entertained. Regarding initiation of proceedings u/s 74 instead of Section 73 of the CGST Act, the Appellate Authority can examine the questions of law while examining the facts. The challenge to the notification dated 31.03.2023 does not arise as no notice was issued u/s 73 of the CGST Act. The present petition is misconceived and dismissed.
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