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 adjudicates tax dispute, granting petitioner 30 days to submit comprehensive documentary evidence supporting reply to show cause notice. The court mandates adjudicating authority to thoroughly review petitioner's original reply and hearing submissions, requiring issuance of a substantive order after considering fresh documentary evidence. The procedural challenge concerning time limits under Section 73 of CGST Act is resolved by providing additional opportunity for evidentiary submission, thereby ensuring due process and fair administrative adjudication.
HC adjudicates tax dispute, granting petitioner 30 days to submit comprehensive documentary evidence supporting reply to show cause notice. The court mandates adjudicating authority to thoroughly review petitioner's original reply and hearing submissions, requiring issuance of a substantive order after considering fresh documentary evidence. The procedural challenge concerning time limits under Section 73 of CGST Act is resolved by providing additional opportunity for evidentiary submission, thereby ensuring due process and fair administrative adjudication.
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