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 dismissed the writ petition challenging a GST assessment order related to ineligible input tax credit (ITC) from a non-existent taxpayer. The court held that disputed factual issues regarding audit findings and time limitation could not be adjudicated at this stage. The petitioner was granted liberty to prefer a statutory appeal under Section 107 of the GST Act, thereby preserving their right to challenge the order through appropriate appellate mechanisms without prejudicing their substantive legal rights.
HC dismissed the writ petition challenging a GST assessment order related to ineligible input tax credit (ITC) from a non-existent taxpayer. The court held that disputed factual issues regarding audit findings and time limitation could not be adjudicated at this stage. The petitioner was granted liberty to prefer a statutory appeal under Section 107 of the GST Act, thereby preserving their right to challenge the order through appropriate appellate mechanisms without prejudicing their substantive legal rights.
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