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...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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The High Court held that the appeals were maintainable as the show cause notice issued by the Adjudicating Authority raised issues pertaining to mis-declaration of description and value addition to wrongly claim benefit under the replenishment scheme, applicability of Notification No. 57/2000-Customs and Circular No. 27/206-Customs, and the Foreign Trade Policy 2015-20. The Court found no substantial questions of law arising for consideration, as the demand for duty on the quantum of gold received under the replenishment scheme was not disputed, and the findings of fact were properly appreciated based on the available record. Consequently, the appeals were dismissed.
The High Court held that the appeals were maintainable as the show cause notice issued by the Adjudicating Authority raised issues pertaining to mis-declaration of description and value addition to wrongly claim benefit under the replenishment scheme, applicability of Notification No. 57/2000-Customs and Circular No. 27/206-Customs, and the Foreign Trade Policy 2015-20. The Court found no substantial questions of law arising for consideration, as the demand for duty on the quantum of gold received under the replenishment scheme was not disputed, and the findings of fact were properly appreciated based on the available record. Consequently, the appeals were dismissed.
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