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...
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HC adjudicated a tax refund dispute involving budgetary support claims under CGST Act, 2017. The court found the respondent's rejection of partial refund claims improper, specifically for Rs. 48,640/- and Rs. 64,496/- for different quarters. The HC held that the petitioner was entitled to budgetary support calculated at 58% of central tax paid through cash ledger and 29% of IGST paid after input tax credit utilization. The court ordered respondent No. 3 to release the inadmissible amounts previously withheld, declaring the original rejection orders contrary to the notification dated 05.10.2017. Petition was disposed of with directions for refund release.
HC adjudicated a tax refund dispute involving budgetary support claims under CGST Act, 2017. The court found the respondent's rejection of partial refund claims improper, specifically for Rs. 48,640/- and Rs. 64,496/- for different quarters. The HC held that the petitioner was entitled to budgetary support calculated at 58% of central tax paid through cash ledger and 29% of IGST paid after input tax credit utilization. The court ordered respondent No. 3 to release the inadmissible amounts previously withheld, declaring the original rejection orders contrary to the notification dated 05.10.2017. Petition was disposed of with directions for refund release.
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