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 exercised its discretionary jurisdiction to condone delay in filing the appeal, finding the petitioner's reasons for delay bona fide, and thus set aside both the impugned assessment order issued by the first respondent and the rejection of the appeal by the second respondent. The Court granted the petitioner one opportunity to prosecute the appeal before the Appellate Authority subject to conditions: the petitioner must remit an additional 5% of the disputed tax in supplement to the 10% pre-deposit already paid at the time of filing, and such further deposit must be made within two weeks of receipt of this order. The writ petition is disposed of accordingly.
The HC exercised its discretionary jurisdiction to condone delay in filing the appeal, finding the petitioner's reasons for delay bona fide, and thus set aside both the impugned assessment order issued by the first respondent and the rejection of the appeal by the second respondent. The Court granted the petitioner one opportunity to prosecute the appeal before the Appellate Authority subject to conditions: the petitioner must remit an additional 5% of the disputed tax in supplement to the 10% pre-deposit already paid at the time of filing, and such further deposit must be made within two weeks of receipt of this order. The writ petition is disposed of accordingly.
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