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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HC dismissed the writ petition as not maintainable insofar as an alternative statutory remedy exists and the impugned order is appealable under Section 107. The court noted material suggesting the petitioner's GST registration was recent and that the entity may have been constituted to fraudulently avail ineligible input tax credit via fake, non-existent suppliers; business operations ceased following the petitioner's arrest. The petitioner's reply to the show-cause notice was found unpersuasive. Although the petition was filed within the limitation period, the period for appeal has lapsed; accordingly the HC permitted the petitioner to institute the statutory appeal by 15 December 2025 subject to depositing the requisite pre-deposit, and disposed of the petition.
HC dismissed the writ petition as not maintainable insofar as an alternative statutory remedy exists and the impugned order is appealable under Section 107. The court noted material suggesting the petitioner's GST registration was recent and that the entity may have been constituted to fraudulently avail ineligible input tax credit via fake, non-existent suppliers; business operations ceased following the petitioner's arrest. The petitioner's reply to the show-cause notice was found unpersuasive. Although the petition was filed within the limitation period, the period for appeal has lapsed; accordingly the HC permitted the petitioner to institute the statutory appeal by 15 December 2025 subject to depositing the requisite pre-deposit, and disposed of the petition.
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