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...
The High Court examined the recovery of wrongly availed credit with penalty for wrongful availment during transition to GST regime. The petitioner's branches were not registered, and there was no correlation between invoices and claims made. The Court analyzed the registration status u/r 9 of Central Excise Rules, 2002, which allows exemption granted through a 2010 notification. The petitioner produced a centralized registration certificate covering various branches. The correlation between claims and invoices was remanded to the original authority for verification after setting aside the orders. The authorities were directed to determine credit eligibility after verifying branch registration coverage. The writ petition was disposed of through remand.
The High Court examined the recovery of wrongly availed credit with penalty for wrongful availment during transition to GST regime. The petitioner's branches were not registered, and there was no correlation between invoices and claims made. The Court analyzed the registration status u/r 9 of Central Excise Rules, 2002, which allows exemption granted through a 2010 notification. The petitioner produced a centralized registration certificate covering various branches. The correlation between claims and invoices was remanded to the original authority for verification after setting aside the orders. The authorities were directed to determine credit eligibility after verifying branch registration coverage. The writ petition was disposed of through remand.
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