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...
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The HC disposed of the petition concerning proceedings under Section 73 of the CGST Act and entitlement to benefit under the Amnesty Scheme introduced by Section 128A of the CGST Act, 2017. Following identical circumstances in Balaji Packaging's case, the Court set aside the impugned order and remitted the matter to the respondent for fresh reconsideration in accordance with law. The petitioner had expressed intention to avail benefits under the Amnesty Scheme provisions of Section 128A of the CGST Act, warranting judicial intervention for proper consideration of the statutory relief mechanism.
The HC disposed of the petition concerning proceedings under Section 73 of the CGST Act and entitlement to benefit under the Amnesty Scheme introduced by Section 128A of the CGST Act, 2017. Following identical circumstances in Balaji Packaging's case, the Court set aside the impugned order and remitted the matter to the respondent for fresh reconsideration in accordance with law. The petitioner had expressed intention to avail benefits under the Amnesty Scheme provisions of Section 128A of the CGST Act, warranting judicial intervention for proper consideration of the statutory relief mechanism.
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