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 declined to adjudicate substantive challenges to the legislative competence and validity of Sections 69 and 70, observing that the SC has already resolved those issues in a controlling decision addressing CGST officers' powers to summon, seize and obtain production of documents and to arrest persons suspected of tax evasion, and prescribing statutory safeguards in relation to arrest under Section 132. As the petitions' core contention is foreclosed by the SC precedent and the remaining reliefs were not pressed, the writ petitions were dismissed and disposed of. The court's order leaves intact the operative statutory powers and the SC-prescribed arrest safeguards under the CGST framework.
The HC declined to adjudicate substantive challenges to the legislative competence and validity of Sections 69 and 70, observing that the SC has already resolved those issues in a controlling decision addressing CGST officers' powers to summon, seize and obtain production of documents and to arrest persons suspected of tax evasion, and prescribing statutory safeguards in relation to arrest under Section 132. As the petitions' core contention is foreclosed by the SC precedent and the remaining reliefs were not pressed, the writ petitions were dismissed and disposed of. The court's order leaves intact the operative statutory powers and the SC-prescribed arrest safeguards under the CGST framework.
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