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...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Refund of double tax paid by petitioner along with interest for November and December 2020 sought. Non-filing of GSTR-3B from July to December 2020. Petitioner to claim refund by appropriate application to authority as Insolvency Resolution Professional obtained GST registration in petitioner's name, now suspended. Impugned order confirming levy of interest and penalty quashed due to lack of show-cause notice u/s 126(3) of Act denying opportunity of hearing. Matter remanded to adjudicating authority to issue fresh show-cause notice enabling petitioner to avail hearing opportunity within 12 weeks. Petition disposed by way of remand.
Refund of double tax paid by petitioner along with interest for November and December 2020 sought. Non-filing of GSTR-3B from July to December 2020. Petitioner to claim refund by appropriate application to authority as Insolvency Resolution Professional obtained GST registration in petitioner's name, now suspended. Impugned order confirming levy of interest and penalty quashed due to lack of show-cause notice u/s 126(3) of Act denying opportunity of hearing. Matter remanded to adjudicating authority to issue fresh show-cause notice enabling petitioner to avail hearing opportunity within 12 weeks. Petition disposed by way of remand.
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