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...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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The HC dismissed the writ petition as not maintainable in view of alleged fraudulent availment of Input Tax Credit and clandestine clearance of goods, holding that writ jurisdiction is ordinarily inappropriate where complex factual investigations, voluminous evidence and potential prejudice to the exchequer and the GST regime are involved. The Court relegated the Petitioner to statutory appellate remedies, observed that large-scale ITC claims or GST evasion should be ventilated on appeal, and permitted the Petitioner to file an appeal against the impugned order by 30 November 2025 with the requisite pre-deposit in accordance with law. Petition disposed.
The HC dismissed the writ petition as not maintainable in view of alleged fraudulent availment of Input Tax Credit and clandestine clearance of goods, holding that writ jurisdiction is ordinarily inappropriate where complex factual investigations, voluminous evidence and potential prejudice to the exchequer and the GST regime are involved. The Court relegated the Petitioner to statutory appellate remedies, observed that large-scale ITC claims or GST evasion should be ventilated on appeal, and permitted the Petitioner to file an appeal against the impugned order by 30 November 2025 with the requisite pre-deposit in accordance with law. Petition disposed.
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