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...
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An assessment based on undisclosed relied-upon material, including server data, corroborative search documents and an Investigation Wing screenshot, was held unsustainable because the assessee was never furnished those materials or given an opportunity to rebut them. The Tribunal held that this denial of access breached audi alteram partem and the broader requirements of natural justice, rendering the assessment arbitrary and bad in law. The assessment order was quashed on that ground alone, and the merits of the additions were left open as academic.
An assessment based on undisclosed relied-upon material, including server data, corroborative search documents and an Investigation Wing screenshot, was held unsustainable because the assessee was never furnished those materials or given an opportunity to rebut them. The Tribunal held that this denial of access breached audi alteram partem and the broader requirements of natural justice, rendering the assessment arbitrary and bad in law. The assessment order was quashed on that ground alone, and the merits of the additions were left open as academic.
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