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...
Written acceptance of an enhanced import value does not, by itself, extinguish the importer's right to challenge reassessment or rejection of the declared transaction value. The Tribunal noted that the importers' letters sought provisional or final clearance on payment under protest, so the facts were not of unconditional consent simpliciter. Relying on Niraj Silk Mills and Hanuman Prasad & Sons, it held that such acceptance may relieve the proper officer of issuing a speaking order under Section 17(5), but it does not amount to abandonment of the statutory right to dispute the reassessment. Orders rejecting the appeals solely on that basis were therefore unsustainable and were set aside.
Written acceptance of an enhanced import value does not, by itself, extinguish the importer's right to challenge reassessment or rejection of the declared transaction value. The Tribunal noted that the importers' letters sought provisional or final clearance on payment under protest, so the facts were not of unconditional consent simpliciter. Relying on Niraj Silk Mills and Hanuman Prasad & Sons, it held that such acceptance may relieve the proper officer of issuing a speaking order under Section 17(5), but it does not amount to abandonment of the statutory right to dispute the reassessment. Orders rejecting the appeals solely on that basis were therefore unsustainable and were set aside.
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