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...
Amendment to Rule 108(3) of Central Goods and Services Tax Rules, 2017 regarding time limitation for filing appeals u/s 107 is clarificatory in nature with retrospective effect. Gujarat and Karnataka High Courts have considered retrospective application. Impugned order rejecting appeal on grounds of delay quashed, matter remitted to appellate authority to decide on merits after hearing petitioner. Petition allowed.
Amendment to Rule 108(3) of Central Goods and Services Tax Rules, 2017 regarding time limitation for filing appeals u/s 107 is clarificatory in nature with retrospective effect. Gujarat and Karnataka High Courts have considered retrospective application. Impugned order rejecting appeal on grounds of delay quashed, matter remitted to appellate authority to decide on merits after hearing petitioner. Petition allowed.
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