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...
An ex parte assessment was challenged on the ground that it was passed without a reply to the show cause notice. The HC noted that, in light of the earlier decision in Ms. Kandan Hardware Mart, the petitioner had no case on liability to pay late fee. As the petitioner consented to deposit 25% of the disputed tax and the entire late fee, and to file a reply with supporting documents, the Court accepted that course, treated the assessment order as an addendum to the show cause notice, and remitted the matter for fresh consideration on merits. If the deposits are not made within the time fixed, recovery may proceed in accordance with law.
An ex parte assessment was challenged on the ground that it was passed without a reply to the show cause notice. The HC noted that, in light of the earlier decision in Ms. Kandan Hardware Mart, the petitioner had no case on liability to pay late fee. As the petitioner consented to deposit 25% of the disputed tax and the entire late fee, and to file a reply with supporting documents, the Court accepted that course, treated the assessment order as an addendum to the show cause notice, and remitted the matter for fresh consideration on merits. If the deposits are not made within the time fixed, recovery may proceed in accordance with law.
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