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...
Page of 4794
Press 'Enter' after typing page number.
41 to 60 of 95875 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
HC held the assessment order under GST Act section 62 invalid due to procedural irregularities. The order creating a demand of Rs. 19,80,000 was passed without prior notice under section 46, violating principles of natural justice. The court found serious procedural defects in the assessment process, rendering the order unsustainable. Following precedent from a similar Jharkhand HC case, the court remitted the matter to the Deputy Commissioner to reconsider and issue a fresh notice to the petitioner within two weeks, effectively allowing the petition and setting aside the impugned orders.
HC held the assessment order under GST Act section 62 invalid due to procedural irregularities. The order creating a demand of Rs. 19,80,000 was passed without prior notice under section 46, violating principles of natural justice. The court found serious procedural defects in the assessment process, rendering the order unsustainable. Following precedent from a similar Jharkhand HC case, the court remitted the matter to the Deputy Commissioner to reconsider and issue a fresh notice to the petitioner within two weeks, effectively allowing the petition and setting aside the impugned orders.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4794
Join Channel
TaxTMI 
