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 set aside the retrospective cancellation of the petitioner's GST registration for noncompliance with Rule 10A CGST Rules and for lack of a reasoned order under Section 29(2), holding that retrospective revocation requires a show-cause notice contemplating such effect and a reasoned application of mind. The court directed that the cancellation shall be effective only from the date of issuance of the SCN, namely 6 August 2024, while permitting the revenue to initiate further proceedings if it intends to pursue retrospective cancellation in accordance with law. The petition is disposed of.
The HC set aside the retrospective cancellation of the petitioner's GST registration for noncompliance with Rule 10A CGST Rules and for lack of a reasoned order under Section 29(2), holding that retrospective revocation requires a show-cause notice contemplating such effect and a reasoned application of mind. The court directed that the cancellation shall be effective only from the date of issuance of the SCN, namely 6 August 2024, while permitting the revenue to initiate further proceedings if it intends to pursue retrospective cancellation in accordance with law. The petition is disposed of.
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