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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The HC disposed of the petition challenging a GST assessment order characterized as non-speaking and violative of Section 75(6) of the GST Act. Rather than adjudicating on merits, the Court granted the petitioner liberty to approach the appellate Deputy Commissioner (State Tax) within two weeks, directing the appellate authority to entertain the appeal without reference to limitation periods and dispose of it within three months. The Court ordered status quo to be maintained in the interim. The petitioner was permitted to raise all grounds from the writ petition in the appeal, including violations of natural justice principles and the non-speaking nature of the impugned order.
The HC disposed of the petition challenging a GST assessment order characterized as non-speaking and violative of Section 75(6) of the GST Act. Rather than adjudicating on merits, the Court granted the petitioner liberty to approach the appellate Deputy Commissioner (State Tax) within two weeks, directing the appellate authority to entertain the appeal without reference to limitation periods and dispose of it within three months. The Court ordered status quo to be maintained in the interim. The petitioner was permitted to raise all grounds from the writ petition in the appeal, including violations of natural justice principles and the non-speaking nature of the impugned order.
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