Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
Challenging the assessment of Bill of Entry - Benefit of concessional rate of customs duty and CVD under N/N. 12/2012-Cus. - The Appellate Tribunal found that the Commissioner (Appeals) should have considered the appeal on its merits instead of rejecting it based on the assumption that the appellant had accepted the reassessment. The Tribunal referenced a Supreme Court judgment, highlighting that both the revenue and the appellant have the right to appeal against an assessment order.
Challenging the assessment of Bill of Entry - Benefit of concessional rate of customs duty and CVD under N/N. 12/2012-Cus. - The Appellate Tribunal found that the Commissioner (Appeals) should have considered the appeal on its merits instead of rejecting it based on the assumption that the appellant had accepted the reassessment. The Tribunal referenced a Supreme Court judgment, highlighting that both the revenue and the appellant have the right to appeal against an assessment order.
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