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...
Order for cancellation of registration passed without providing opportunity of hearing or assigning reasons violates principles of natural justice. Coordinate Bench judgment held authorities should have considered transitional registration applications favorably during GST implementation. Despite directions, cryptic notice and order cancelling petitioner's registration issued without reasons. Appeal dismissed, precluding revisional remedy u/s 108. Impugned orders quashed, matter remanded to Assessing Officer at show cause notice stage for fresh adjudication after following due process.
Order for cancellation of registration passed without providing opportunity of hearing or assigning reasons violates principles of natural justice. Coordinate Bench judgment held authorities should have considered transitional registration applications favorably during GST implementation. Despite directions, cryptic notice and order cancelling petitioner's registration issued without reasons. Appeal dismissed, precluding revisional remedy u/s 108. Impugned orders quashed, matter remanded to Assessing Officer at show cause notice stage for fresh adjudication after following due process.
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