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 held the demand confirmed where the petitioner failed to reply to the Notice in Form GST DRC-01 and rejected the rectification application under Section 161 as time-barred and meritless, finding no procedural infirmity in the assessment order. The writ petition was dismissed as filed long after the statutory period for appeal had lapsed. The HC granted limited relief by permitting the petitioner liberty to file the statutory appellate remedy within 30 days from receipt of the order, subject to deposit of 50% of the disputed tax in cash; upon compliance the Deputy Commissioner (GST Appeals) shall entertain and dispose of the appeal notwithstanding limitation. Petition disposed.
HC held the demand confirmed where the petitioner failed to reply to the Notice in Form GST DRC-01 and rejected the rectification application under Section 161 as time-barred and meritless, finding no procedural infirmity in the assessment order. The writ petition was dismissed as filed long after the statutory period for appeal had lapsed. The HC granted limited relief by permitting the petitioner liberty to file the statutory appellate remedy within 30 days from receipt of the order, subject to deposit of 50% of the disputed tax in cash; upon compliance the Deputy Commissioner (GST Appeals) shall entertain and dispose of the appeal notwithstanding limitation. Petition disposed.
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