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...
A non-speaking order passed after de novo adjudication was quashed because the authority failed to consider the petitioner's submissions, despite an earlier remand requiring a fresh, reasoned decision after hearing all contentions. The Court applied the principle that an adjudicating authority must deal with the assessee's replies and cannot cure an earlier defect by issuing a bald order. As the same infirmity persisted in the second round, the matter was remanded for fresh consideration and a reasoned order in accordance with law, with all contentions kept open.
A non-speaking order passed after de novo adjudication was quashed because the authority failed to consider the petitioner's submissions, despite an earlier remand requiring a fresh, reasoned decision after hearing all contentions. The Court applied the principle that an adjudicating authority must deal with the assessee's replies and cannot cure an earlier defect by issuing a bald order. As the same infirmity persisted in the second round, the matter was remanded for fresh consideration and a reasoned order in accordance with law, with all contentions kept open.
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