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, in a writ petition challenging the petitioner's inability to make a pre-deposit due to an "inactive" GST portal, added the necessary party as an added respondent and directed activation of the petitioner's portal within four weeks from date. The court held that continuation of the petition served no useful purpose pending activation and therefore stayed the impugned order dated 17 January 2025 for six weeks, or for two weeks after portal activation, whichever is later, provided such injunction shall not extend beyond 30 November 2025. The writ petition is disposed of on these terms, with the petitioner's right to access the portal restored subject to the specified timelines.
The HC, in a writ petition challenging the petitioner's inability to make a pre-deposit due to an "inactive" GST portal, added the necessary party as an added respondent and directed activation of the petitioner's portal within four weeks from date. The court held that continuation of the petition served no useful purpose pending activation and therefore stayed the impugned order dated 17 January 2025 for six weeks, or for two weeks after portal activation, whichever is later, provided such injunction shall not extend beyond 30 November 2025. The writ petition is disposed of on these terms, with the petitioner's right to access the portal restored subject to the specified timelines.
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