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...
HC examined proceedings under Section 73 of UP GST Act regarding disputed input tax credit claims. The authority initially rejected certificates filed per Government Order dated 27.12.2022, claiming absence of GSTN details. Upon review, HC found GSTN numbers were clearly mentioned in submitted certificates. Given this material discrepancy in assessment, HC remanded the matter to original authority for fresh consideration. Authority directed to review all materials, conduct stakeholder hearings, and issue reasoned order within three months of certified order copy production. Petition allowed through remand, emphasizing need for comprehensive review of documentation and proper procedural compliance in input tax credit determination.
HC examined proceedings under Section 73 of UP GST Act regarding disputed input tax credit claims. The authority initially rejected certificates filed per Government Order dated 27.12.2022, claiming absence of GSTN details. Upon review, HC found GSTN numbers were clearly mentioned in submitted certificates. Given this material discrepancy in assessment, HC remanded the matter to original authority for fresh consideration. Authority directed to review all materials, conduct stakeholder hearings, and issue reasoned order within three months of certified order copy production. Petition allowed through remand, emphasizing need for comprehensive review of documentation and proper procedural compliance in input tax credit determination.
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