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...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
The HC dismissed the writ petition as premature and granted the petitioner liberty to file an appeal before the Appellate Tribunal in accordance with Paragraphs 4 and 5 of the Government Circular dated 11.07.2024; the petitioner is directed to furnish the prescribed pre-deposit under Section 112(8) of the CGST Act and the requisite undertaking/affidavit within two weeks. Upon such compliance and on filing the undertaking that an appeal will be prosecuted when the Appellate Tribunal is constituted, recovery of the balance confirmed demand shall remain stayed under Section 112(9) of the CGST Act. The respondents raised no objection to this route and the petition is disposed of accordingly.
The HC dismissed the writ petition as premature and granted the petitioner liberty to file an appeal before the Appellate Tribunal in accordance with Paragraphs 4 and 5 of the Government Circular dated 11.07.2024; the petitioner is directed to furnish the prescribed pre-deposit under Section 112(8) of the CGST Act and the requisite undertaking/affidavit within two weeks. Upon such compliance and on filing the undertaking that an appeal will be prosecuted when the Appellate Tribunal is constituted, recovery of the balance confirmed demand shall remain stayed under Section 112(9) of the CGST Act. The respondents raised no objection to this route and the petition is disposed of accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4794
Join Channel
TaxTMI 
