Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
A writ petition against a detailed GST adjudication order was not entertained because the petitioner had already replied to the show cause notice and the impugned order was appealable. The Court found no basis to interfere in writ jurisdiction, especially since the petition was filed long after the order. It did not examine the merits, including the dispute limited to interest under Section 50 of the GST enactments, and instead left the petitioner to the statutory appellate remedy. Liberty was granted to file an appeal before the appellate authority within thirty days.
A writ petition against a detailed GST adjudication order was not entertained because the petitioner had already replied to the show cause notice and the impugned order was appealable. The Court found no basis to interfere in writ jurisdiction, especially since the petition was filed long after the order. It did not examine the merits, including the dispute limited to interest under Section 50 of the GST enactments, and instead left the petitioner to the statutory appellate remedy. Liberty was granted to file an appeal before the appellate authority within thirty days.
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