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...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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HC examined validity of detention and seizure notice under GST Act Section 129(3). Referring to government circular dated 31-12-2018 defining ownership of goods through accompanying documents, court found petitioner was legitimate consignee per invoice for goods transported in truck CG 10 AJ 1477. Given established ownership through proper documentation, HC directed release of seized goods and vehicle to petitioner's interim custody subject to fulfillment of prescribed conditions. Court's ruling emphasized importance of documentary evidence in establishing goods ownership for GST detention cases, affirming petitioner's right to custody based on proper invoice documentation.
HC examined validity of detention and seizure notice under GST Act Section 129(3). Referring to government circular dated 31-12-2018 defining ownership of goods through accompanying documents, court found petitioner was legitimate consignee per invoice for goods transported in truck CG 10 AJ 1477. Given established ownership through proper documentation, HC directed release of seized goods and vehicle to petitioner's interim custody subject to fulfillment of prescribed conditions. Court's ruling emphasized importance of documentary evidence in establishing goods ownership for GST detention cases, affirming petitioner's right to custody based on proper invoice documentation.
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