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 Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeal and set aside the impugned order. The Tribunal held that the Commissioner of Customs (Appeals) lacked jurisdiction to entertain the appeal prematurely before the proper officer finalized the differential duties of customs for each bill of entry u/s 18(2) of the Customs Act, 1962. The premature disposal by the Commissioner was incorrect, and the lack of jurisdiction infected the decision on merits, necessitating the invalidation of the order.
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeal and set aside the impugned order. The Tribunal held that the Commissioner of Customs (Appeals) lacked jurisdiction to entertain the appeal prematurely before the proper officer finalized the differential duties of customs for each bill of entry u/s 18(2) of the Customs Act, 1962. The premature disposal by the Commissioner was incorrect, and the lack of jurisdiction infected the decision on merits, necessitating the invalidation of the order.
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