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...
The HC quashed the impugned appellate order and allowed the petition by way of remand, holding that the pre-deposit made through the electronic credit ledger constitutes a valid deposit for preferring an appeal under Section 107 of the GST Act. The court rejected the denial of opportunity to rectify any alleged defect in the deposit and directed the appellate authority to decide the appeal afresh in accordance with law, treating the amount paid via the electronic credit ledger as compliant with the pre-deposit requirement. Parties are anonymized as Appellant and Respondent; the matter is remitted for fresh adjudication consistent with this direction.
The HC quashed the impugned appellate order and allowed the petition by way of remand, holding that the pre-deposit made through the electronic credit ledger constitutes a valid deposit for preferring an appeal under Section 107 of the GST Act. The court rejected the denial of opportunity to rectify any alleged defect in the deposit and directed the appellate authority to decide the appeal afresh in accordance with law, treating the amount paid via the electronic credit ledger as compliant with the pre-deposit requirement. Parties are anonymized as Appellant and Respondent; the matter is remitted for fresh adjudication consistent with this direction.
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