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...
Misuse of Advance Authorisation for export of garments - Diversion of imported goods into open market without using the same in export goods - The Tribunal upheld the denial of benefit under Customs Notification No. 99/2009 due to overwhelming evidence of diversion of imported goods into the open market. The CESTAT noted the failure of the appellant to fulfill export obligations as required. - The Tribunal rejected the appellant's argument regarding the violation of principles of natural justice. It noted that the Department partly acceded to the request for cross-examination, and the appellant's lack of cooperation during investigations weakened their claim.
Misuse of Advance Authorisation for export of garments - Diversion of imported goods into open market without using the same in export goods - The Tribunal upheld the denial of benefit under Customs Notification No. 99/2009 due to overwhelming evidence of diversion of imported goods into the open market. The CESTAT noted the failure of the appellant to fulfill export obligations as required. - The Tribunal rejected the appellant's argument regarding the violation of principles of natural justice. It noted that the Department partly acceded to the request for cross-examination, and the appellant's lack of cooperation during investigations weakened their claim.
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