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 writ petition and upheld the validity of Sections 69 and 132 of the Haryana Goods and Services Tax Act, 2017, holding that the challenge to vires of those provisions-alleging lack of legislative competence and contravention of Article 13-does not survive in the present factual matrix, particularly because the contested provisions are analogous to Sections 69 and 132 of the CGST Act. The court concluded that, on the record before it, there is no subsisting forum for sustaining the constitutional attack, and consequently the petitioners' plea for striking down the impugned sections was negatived and the petition was dismissed.
The HC dismissed the writ petition and upheld the validity of Sections 69 and 132 of the Haryana Goods and Services Tax Act, 2017, holding that the challenge to vires of those provisions-alleging lack of legislative competence and contravention of Article 13-does not survive in the present factual matrix, particularly because the contested provisions are analogous to Sections 69 and 132 of the CGST Act. The court concluded that, on the record before it, there is no subsisting forum for sustaining the constitutional attack, and consequently the petitioners' plea for striking down the impugned sections was negatived and the petition was dismissed.
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