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 quashed confiscation order under Section 130 of the Act of 2017 for procedural non-compliance. Petitioner's vehicle was detained and confiscated without proper notice as mandated by statute. Respondents served notice via WhatsApp, which constituted invalid service under Section 169, as such practice was only permitted during COVID-19 pandemic. Court found serious procedural lacuna in confiscation proceedings, noting that valid notice to interested parties and owners is jurisdictional requirement. Following precedent from Gujarat HC Division Bench in Lakshay Logistics case, proceedings were deemed without jurisdiction due to non-service of statutory notice. Matter remanded to competent authority for fresh consideration with proper procedural compliance. Appeal allowed by way of remand.
HC quashed confiscation order under Section 130 of the Act of 2017 for procedural non-compliance. Petitioner's vehicle was detained and confiscated without proper notice as mandated by statute. Respondents served notice via WhatsApp, which constituted invalid service under Section 169, as such practice was only permitted during COVID-19 pandemic. Court found serious procedural lacuna in confiscation proceedings, noting that valid notice to interested parties and owners is jurisdictional requirement. Following precedent from Gujarat HC Division Bench in Lakshay Logistics case, proceedings were deemed without jurisdiction due to non-service of statutory notice. Matter remanded to competent authority for fresh consideration with proper procedural compliance. Appeal allowed by way of remand.
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