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...
A Joint Commissioner who had issued the show-cause notice before a later circular could validly pass the Order-in-Original imposing penalty for fraudulent availment and passing of ITC, since the proceedings had been initiated under Section 74 and the same officer had jurisdiction on the date of adjudication. The Court held that Section 160 of the CGST Act cured mere procedural defects or omissions where the proceedings were otherwise in substance in conformity with the Act. It also noted that the petitioner had not effectively contested jurisdiction at the notice stage or participated in the proceedings, so the objection was untenable. The writ challenge failed, with liberty to pursue the statutory appeal.
A Joint Commissioner who had issued the show-cause notice before a later circular could validly pass the Order-in-Original imposing penalty for fraudulent availment and passing of ITC, since the proceedings had been initiated under Section 74 and the same officer had jurisdiction on the date of adjudication. The Court held that Section 160 of the CGST Act cured mere procedural defects or omissions where the proceedings were otherwise in substance in conformity with the Act. It also noted that the petitioner had not effectively contested jurisdiction at the notice stage or participated in the proceedings, so the objection was untenable. The writ challenge failed, with liberty to pursue the statutory appeal.
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