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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Pre-packaged frozen shrimps packed in inner printed or laminated pouches or boxes with predetermined quantities meet the Legal Metrology Act definition of "pre-packaged and labelled" and therefore attract GST. Notification No. 06/2022 makes GST applicable on such specified pre-packaged commodities; consequently supplies of shrimps in containers up to 25 kg that qualify as pre-packaged are taxable and not treated as zero-rated, with GST chargeable at 5% whether supplied domestically or exported.
Pre-packaged frozen shrimps packed in inner printed or laminated pouches or boxes with predetermined quantities meet the Legal Metrology Act definition of "pre-packaged and labelled" and therefore attract GST. Notification No. 06/2022 makes GST applicable on such specified pre-packaged commodities; consequently supplies of shrimps in containers up to 25 kg that qualify as pre-packaged are taxable and not treated as zero-rated, with GST chargeable at 5% whether supplied domestically or exported.
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