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...
Petitioner challenged dismissal of appeal by Appellate Authority against levy of penalty for excess Input Tax credit due to delay in filing appeal caused by unavoidable circumstances like critical illness of spouse requiring extensive medical care. Despite providing supporting documentation, Appellate Authority refused to condone delay citing rigid interpretation of statutory time limits lacking judicial empathy. Court held Appellate Authority's approach unduly harsh, legally unsound obstructing petitioner's statutory right to higher appeal due to non-formation of GST Appellate Tribunal. Considering procedural irregularities, arbitrary actions and misapplication of statute, Court allowed writ petition, quashed impugned orders, restored petitioner's rights under WBGST Act with attendant benefits without adverse consequences arising from annulled orders.
Petitioner challenged dismissal of appeal by Appellate Authority against levy of penalty for excess Input Tax credit due to delay in filing appeal caused by unavoidable circumstances like critical illness of spouse requiring extensive medical care. Despite providing supporting documentation, Appellate Authority refused to condone delay citing rigid interpretation of statutory time limits lacking judicial empathy. Court held Appellate Authority's approach unduly harsh, legally unsound obstructing petitioner's statutory right to higher appeal due to non-formation of GST Appellate Tribunal. Considering procedural irregularities, arbitrary actions and misapplication of statute, Court allowed writ petition, quashed impugned orders, restored petitioner's rights under WBGST Act with attendant benefits without adverse consequences arising from annulled orders.
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