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...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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HC allowed petitioner to file reply to six-month-old show cause notice challenging GST registration cancellation under Rule 21(b) for issuing invoices without actual supply of goods or services. Court directed petitioner to disclose any pending CGST proceedings including input tax credit matters in reply by 1st July 2025. DGST must decide within one month of reply submission and may verify pending CGST proceedings against petitioner. Petition disposed of with directions for administrative resolution rather than judicial determination of substantive GST violation allegations.
HC allowed petitioner to file reply to six-month-old show cause notice challenging GST registration cancellation under Rule 21(b) for issuing invoices without actual supply of goods or services. Court directed petitioner to disclose any pending CGST proceedings including input tax credit matters in reply by 1st July 2025. DGST must decide within one month of reply submission and may verify pending CGST proceedings against petitioner. Petition disposed of with directions for administrative resolution rather than judicial determination of substantive GST violation allegations.
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