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 directed the Respondent Department to re-credit the Petitioner's Input Tax Credit (ITC) of Rs. 23,32,278/- to the Petitioner's Electronic Credit Ledger within four weeks, permitting manual intervention if necessary, upon finding no dispute as to entitlement and that non-credit arose solely from a technical limitation of the GST portal preventing issuance of PMT-03. The court held that the refund cannot be withheld on account of the technical impediment and ordered immediate compliance with the re-crediting directive. The petition is disposed of accordingly.
The HC directed the Respondent Department to re-credit the Petitioner's Input Tax Credit (ITC) of Rs. 23,32,278/- to the Petitioner's Electronic Credit Ledger within four weeks, permitting manual intervention if necessary, upon finding no dispute as to entitlement and that non-credit arose solely from a technical limitation of the GST portal preventing issuance of PMT-03. The court held that the refund cannot be withheld on account of the technical impediment and ordered immediate compliance with the re-crediting directive. The petition is disposed of accordingly.
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