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 appeal, holding the writ petition challenging the assessment order and subsequent suo motu rectification (with imposition of penalty) to be not maintainable because an efficacious statutory remedy exists under s.107 of the GST Act. Although the writ court noted defects in rectification proceedings concerning natural justice, the HC found that all legal and factual grievances arising from the assessment and rectification can be effectively ventilated before the appellate authority under s.107. The appellant was granted liberty to pursue the statutory appeal; consequently the writ relief was refused and the Single Judge's dismissal affirmed, with no interference in the impugned orders.
The HC dismissed the appeal, holding the writ petition challenging the assessment order and subsequent suo motu rectification (with imposition of penalty) to be not maintainable because an efficacious statutory remedy exists under s.107 of the GST Act. Although the writ court noted defects in rectification proceedings concerning natural justice, the HC found that all legal and factual grievances arising from the assessment and rectification can be effectively ventilated before the appellate authority under s.107. The appellant was granted liberty to pursue the statutory appeal; consequently the writ relief was refused and the Single Judge's dismissal affirmed, with no interference in the impugned orders.
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