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...
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Appellant's goods "Siapton 10L and Isabion" correctly classifiable as fertilizer under CETA 3101 00 99, not as Plant Growth Regulator under CETA 3808 93 40 as claimed by Department. Larger Bench of CESTAT held plant growth promoters cannot be equated with plant growth regulators which inhibit, promote or alter physiological processes. Impugned orders set aside. Appeals allowed.
Appellant's goods "Siapton 10L and Isabion" correctly classifiable as fertilizer under CETA 3101 00 99, not as Plant Growth Regulator under CETA 3808 93 40 as claimed by Department. Larger Bench of CESTAT held plant growth promoters cannot be equated with plant growth regulators which inhibit, promote or alter physiological processes. Impugned orders set aside. Appeals allowed.
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