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 set aside the impugned assessment order due to improper service of show cause notices through GST portal instead of tender or RPAD, violating natural justice principles. While disposing of the petition, court directed petitioner to deposit 25% of disputed taxes within four weeks, with adjustments for any prior recoveries or pre-deposits. Assessing authority must calculate and intimate remaining balance within one week, which petitioner must pay within three weeks of intimation. The impugned order dated 20.08.2024 was set aside, emphasizing procedural compliance in tax assessment notices.
HC set aside the impugned assessment order due to improper service of show cause notices through GST portal instead of tender or RPAD, violating natural justice principles. While disposing of the petition, court directed petitioner to deposit 25% of disputed taxes within four weeks, with adjustments for any prior recoveries or pre-deposits. Assessing authority must calculate and intimate remaining balance within one week, which petitioner must pay within three weeks of intimation. The impugned order dated 20.08.2024 was set aside, emphasizing procedural compliance in tax assessment notices.
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