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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Sections 112(a), 112(b) and 114AA are characterised as onerous penalty provisions and require the department to make specific, pointed findings establishing serious violations and an intention to evade duty before imposing penalties; mere reliance on a retracted statement and bills of entry without detailing the petitioner's role, the false declaration attributed to them, or the value misdeclared is inadequate. Confiscation must operate as the predicate for penal liability. The document concludes that the existing order lacks substantive reasoned findings and directs a fresh hearing and a reasoned de novo adjudication with specific charges delineating the petitioner's role.
Sections 112(a), 112(b) and 114AA are characterised as onerous penalty provisions and require the department to make specific, pointed findings establishing serious violations and an intention to evade duty before imposing penalties; mere reliance on a retracted statement and bills of entry without detailing the petitioner's role, the false declaration attributed to them, or the value misdeclared is inadequate. Confiscation must operate as the predicate for penal liability. The document concludes that the existing order lacks substantive reasoned findings and directs a fresh hearing and a reasoned de novo adjudication with specific charges delineating the petitioner's role.
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