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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Blocking of a supplier's credit ledger by mentioning 'Registration of supplier has been cancelled' without issuing a show cause notice violates principles of natural justice. Section 74 statutorily recognizes and mandates adherence to natural justice principles, while Rule 86A is silent on this aspect. Implementing Rule 86A without following natural justice may cause hardship and injustice, contrary to the lawmakers' intent. The Calcutta High Court's judgment in Basanta Kumar Shaw did not address whether natural justice principles apply to Rule 86A. Input Tax Credit is a concession, not a vested right, but natural justice principles must be read into Rule 86A. Blocking the petitioners' electronic credit ledger without following natural justice and assigning adequate reasons cannot sustain judicial scrutiny. The impugned action is set aside, and the petition is allowed.
Blocking of a supplier's credit ledger by mentioning 'Registration of supplier has been cancelled' without issuing a show cause notice violates principles of natural justice. Section 74 statutorily recognizes and mandates adherence to natural justice principles, while Rule 86A is silent on this aspect. Implementing Rule 86A without following natural justice may cause hardship and injustice, contrary to the lawmakers' intent. The Calcutta High Court's judgment in Basanta Kumar Shaw did not address whether natural justice principles apply to Rule 86A. Input Tax Credit is a concession, not a vested right, but natural justice principles must be read into Rule 86A. Blocking the petitioners' electronic credit ledger without following natural justice and assigning adequate reasons cannot sustain judicial scrutiny. The impugned action is set aside, and the petition is allowed.
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