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...
The Delhi Trade & Taxes Department issued mandatory guidelines for conducting personal hearings through virtual mode under the Delhi GST Act, 2017. All proper officers and appellate authorities must conduct hearings via applications like WEBEX or Google Meet, with advance notice to taxpayers including virtual links. Taxpayers must submit authorization documents and photo identification prior to hearings. Virtual proceedings shall be recorded as "Record of Personal Hearing" and shared electronically with participants. Physical document submission remains permissible when required. Virtual hearings are deemed valid under CGST/DGST Acts and Information Technology Act, 2000. Exceptions to virtual mode require approval from zonal in-charge with recorded justification for rare circumstances preventing virtual participation.
The Delhi Trade & Taxes Department issued mandatory guidelines for conducting personal hearings through virtual mode under the Delhi GST Act, 2017. All proper officers and appellate authorities must conduct hearings via applications like WEBEX or Google Meet, with advance notice to taxpayers including virtual links. Taxpayers must submit authorization documents and photo identification prior to hearings. Virtual proceedings shall be recorded as "Record of Personal Hearing" and shared electronically with participants. Physical document submission remains permissible when required. Virtual hearings are deemed valid under CGST/DGST Acts and Information Technology Act, 2000. Exceptions to virtual mode require approval from zonal in-charge with recorded justification for rare circumstances preventing virtual participation.
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