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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The HC examined the validity of recovery proceedings in light of the non-constitution of the GST Appellate Tribunal and compliance with Section 107(6) of the CGST Act, alongside the applicability of Circular No. 224/18/2024 GST dated 11th July, 2024. The petitioner had availed benefits under the said circular and deposited 10% of the demanded amount. The court held that since the petitioner complied with the prescribed guidelines by making the requisite deposit, the recovery notices issued on 28th February, 19th March, and 25th March 2025 were quashed. The petition was accordingly disposed of.
The HC examined the validity of recovery proceedings in light of the non-constitution of the GST Appellate Tribunal and compliance with Section 107(6) of the CGST Act, alongside the applicability of Circular No. 224/18/2024 GST dated 11th July, 2024. The petitioner had availed benefits under the said circular and deposited 10% of the demanded amount. The court held that since the petitioner complied with the prescribed guidelines by making the requisite deposit, the recovery notices issued on 28th February, 19th March, and 25th March 2025 were quashed. The petition was accordingly disposed of.
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