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...
Valuation of imported goods - rejection of declared value - enhancement of value - The CESTAT held that since the appellant had voluntarily waived the right to a show cause notice and a personal hearing, and had accepted the enhanced value, the customs authorities were not required to follow the sequential procedure for valuation under the 2007 Valuation Rules. - The Tribunal did not accept the argument that the duty on the enhanced value was paid under duress, noting that the appellant had voluntarily accepted the enhanced value.
Valuation of imported goods - rejection of declared value - enhancement of value - The CESTAT held that since the appellant had voluntarily waived the right to a show cause notice and a personal hearing, and had accepted the enhanced value, the customs authorities were not required to follow the sequential procedure for valuation under the 2007 Valuation Rules. - The Tribunal did not accept the argument that the duty on the enhanced value was paid under duress, noting that the appellant had voluntarily accepted the enhanced value.
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