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 dismissed the petition filed by the petitioner against the respondent authority's pre-approval show-cause and demand orders under the GVAT, holding that those statutory claims arose prior to the NCLT's approval of the resolution plan on 04.10.2024. Applying the governing jurisprudence, the court held that statutory dues not included in an approved resolution plan are extinguished upon adjudicating authority's approval under Section 31 of the IBC, and no proceedings in respect of such pre-approval claims may be continued. Consequently the petitioner's challenge to the impugned pre-approval demand orders was not entertained and the petition was disposed of.
The HC dismissed the petition filed by the petitioner against the respondent authority's pre-approval show-cause and demand orders under the GVAT, holding that those statutory claims arose prior to the NCLT's approval of the resolution plan on 04.10.2024. Applying the governing jurisprudence, the court held that statutory dues not included in an approved resolution plan are extinguished upon adjudicating authority's approval under Section 31 of the IBC, and no proceedings in respect of such pre-approval claims may be continued. Consequently the petitioner's challenge to the impugned pre-approval demand orders was not entertained and the petition was disposed of.
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