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...
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A written acceptance of enhanced customs value does not, by itself, extinguish an importer's statutory right to challenge reassessment; where letters show protest and the authority failed to consider them, rejection of the appeal on the sole ground of consent was unsustainable. Declared transaction value also cannot be rejected and redetermined without communicating written reasons for doubt and following the mandatory valuation procedure, and mere reference to contemporaneous import data or NIDB entries is insufficient without particulars and procedural compliance. The enhancement of value and consequential appellate orders were therefore set aside, and the appeals were allowed with consequential relief.
A written acceptance of enhanced customs value does not, by itself, extinguish an importer's statutory right to challenge reassessment; where letters show protest and the authority failed to consider them, rejection of the appeal on the sole ground of consent was unsustainable. Declared transaction value also cannot be rejected and redetermined without communicating written reasons for doubt and following the mandatory valuation procedure, and mere reference to contemporaneous import data or NIDB entries is insufficient without particulars and procedural compliance. The enhancement of value and consequential appellate orders were therefore set aside, and the appeals were allowed with consequential relief.
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