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 set aside assessment order for violation of natural justice principles regarding proper service of notice. Show cause notices and assessment order were served only through GST Portal upload under "Additional Notices and Orders" tab, without registered post or personal tender to petitioner. Despite petitioner's willingness to pay 25% disputed tax, Court found inadequate service as officer failed to explore alternative service modes under Section 169 GST Act when petitioner remained unresponsive to portal notices. Court held that merely uploading notices constitutes empty formalities rather than effective service, leading to ex parte assessment without personal hearing opportunity. Matter remanded to respondent for fresh consideration with proper service procedures. Petition allowed through remand order.
HC set aside assessment order for violation of natural justice principles regarding proper service of notice. Show cause notices and assessment order were served only through GST Portal upload under "Additional Notices and Orders" tab, without registered post or personal tender to petitioner. Despite petitioner's willingness to pay 25% disputed tax, Court found inadequate service as officer failed to explore alternative service modes under Section 169 GST Act when petitioner remained unresponsive to portal notices. Court held that merely uploading notices constitutes empty formalities rather than effective service, leading to ex parte assessment without personal hearing opportunity. Matter remanded to respondent for fresh consideration with proper service procedures. Petition allowed through remand order.
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