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...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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The HC dismissed the challenge to the GST registration cancellation decision and disposed of the writ petitions, holding that contested issues concerning the genuineness and validity of the Will dated 11.10.2019, lawful succession and entitlement to the business are sub judice and have not been conclusively determined. The court declined to adjudicate substantive disputes over the Will or succession, finding such matters fall within the exclusive competence of the civil courts and are inappropriate for determination by tax/GST authorities. No declaration was made that the Will is forged or valid, and parties must seek resolution of succession and title to the business in the civil forum.
The HC dismissed the challenge to the GST registration cancellation decision and disposed of the writ petitions, holding that contested issues concerning the genuineness and validity of the Will dated 11.10.2019, lawful succession and entitlement to the business are sub judice and have not been conclusively determined. The court declined to adjudicate substantive disputes over the Will or succession, finding such matters fall within the exclusive competence of the civil courts and are inappropriate for determination by tax/GST authorities. No declaration was made that the Will is forged or valid, and parties must seek resolution of succession and title to the business in the civil forum.
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