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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Advance ruling jurisdiction under section 97 of the CGST Act does not extend to questions seeking guidance on the sufficiency of documentary evidence for proving that supplies to SEZ units or developers are for authorised operations. The applicant asked whether LOA or eligibility certificate evidence was enough for zero-rated treatment, or whether invoice endorsement by the Specified Officer was mandatory, but the Authority held these issues did not fall within any category listed in section 97(2), such as classification, notification applicability, time or value of supply, input tax credit, tax liability, registration, or whether an activity amounts to supply. It therefore declined to answer all three questions and left the merits of zero-rating and endorsement requirements unexamined.
Advance ruling jurisdiction under section 97 of the CGST Act does not extend to questions seeking guidance on the sufficiency of documentary evidence for proving that supplies to SEZ units or developers are for authorised operations. The applicant asked whether LOA or eligibility certificate evidence was enough for zero-rated treatment, or whether invoice endorsement by the Specified Officer was mandatory, but the Authority held these issues did not fall within any category listed in section 97(2), such as classification, notification applicability, time or value of supply, input tax credit, tax liability, registration, or whether an activity amounts to supply. It therefore declined to answer all three questions and left the merits of zero-rating and endorsement requirements unexamined.
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