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...
HC allowed the petition challenging GST assessment orders for 2018-19, finding procedural irregularities in ex-parte orders issued without proper hearing. The court recognized the petitioner's bona fide reasons for non-response to show cause notice and remitted the matter back to the respondent for fresh consideration in accordance with law, directing a comprehensive review of the case while adhering to established GST guidelines and principles of natural justice.
HC allowed the petition challenging GST assessment orders for 2018-19, finding procedural irregularities in ex-parte orders issued without proper hearing. The court recognized the petitioner's bona fide reasons for non-response to show cause notice and remitted the matter back to the respondent for fresh consideration in accordance with law, directing a comprehensive review of the case while adhering to established GST guidelines and principles of natural justice.
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