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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The AAR dismissed an application seeking classification of rice husk board (containing rice husk powder, calcium carbonate, recycled waste, processing aids, and PVC resin as a bonding agent) under Chapter 44 of the GST tariff. The authority found the application unmaintainable for several reasons: the submission appeared to be an exact reproduction of a previous ruling (M/s. Papaka Herbs & Spices Private Ltd.), the submitted test report from a NABL-accredited laboratory contained parameters not covered under NABL accreditation, the report lacked reference to BIS standards, and the applicant failed to provide supporting documentation such as brochures, purchase invoices for inputs, or sales invoices.
The AAR dismissed an application seeking classification of rice husk board (containing rice husk powder, calcium carbonate, recycled waste, processing aids, and PVC resin as a bonding agent) under Chapter 44 of the GST tariff. The authority found the application unmaintainable for several reasons: the submission appeared to be an exact reproduction of a previous ruling (M/s. Papaka Herbs & Spices Private Ltd.), the submitted test report from a NABL-accredited laboratory contained parameters not covered under NABL accreditation, the report lacked reference to BIS standards, and the applicant failed to provide supporting documentation such as brochures, purchase invoices for inputs, or sales invoices.
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