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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The High Court quashed a letter dated March 13, 2024, issued by the Superintendent (A.E.) Central Goods and Service Tax, Gautam Budh Nagar, advising voluntary tax payments without proper legal basis. The Court observed that the Department was advising the petitioner to make voluntary payments without issuing any show cause notice/demand notice/recovery notice, which is unknown in law. The respondents failed to indicate any provision under which such a letter could be issued. The Court directed the authorities to be cautious and refrain from issuing such letters tantamounting to pressure tactics, allowing the petition.
The High Court quashed a letter dated March 13, 2024, issued by the Superintendent (A.E.) Central Goods and Service Tax, Gautam Budh Nagar, advising voluntary tax payments without proper legal basis. The Court observed that the Department was advising the petitioner to make voluntary payments without issuing any show cause notice/demand notice/recovery notice, which is unknown in law. The respondents failed to indicate any provision under which such a letter could be issued. The Court directed the authorities to be cautious and refrain from issuing such letters tantamounting to pressure tactics, allowing the petition.
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