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 dismisses petition challenging tax demand, finding procedural irregularities in the original order but declining to remand the matter. The court held that the Adjudicating Authority did not fully comply with previous judicial directions and natural justice principles. However, the petitioner is directed to pursue appellate remedies under Section 107 of CGST Act, 2017, with the Appellate Authority empowered to comprehensively examine the input tax credit (ITC) claim and determine the validity of the original demand order. The petitioner remains bound by the appellate determination, subject to available legal recourse.
HC dismisses petition challenging tax demand, finding procedural irregularities in the original order but declining to remand the matter. The court held that the Adjudicating Authority did not fully comply with previous judicial directions and natural justice principles. However, the petitioner is directed to pursue appellate remedies under Section 107 of CGST Act, 2017, with the Appellate Authority empowered to comprehensively examine the input tax credit (ITC) claim and determine the validity of the original demand order. The petitioner remains bound by the appellate determination, subject to available legal recourse.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
