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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An appeal under the customs revision regime was held maintainable because the person concerned was neither a passenger, crew member nor a transfer-of-residence case, and the baggage provisions relied on by the Department were inapplicable. On merits, the Tribunal found the adjudicating authority's exoneration of the appellant to be a reasonable view, since the alleged statement had been retracted, the electronic chats did not show any direction to smuggle watches, and no corroborative evidence or admission linked him to the alleged racket. The Commissioner (Appeals) was faulted for remanding the matter without addressing those findings, so the remand was set aside and the exonerating order restored.
An appeal under the customs revision regime was held maintainable because the person concerned was neither a passenger, crew member nor a transfer-of-residence case, and the baggage provisions relied on by the Department were inapplicable. On merits, the Tribunal found the adjudicating authority's exoneration of the appellant to be a reasonable view, since the alleged statement had been retracted, the electronic chats did not show any direction to smuggle watches, and no corroborative evidence or admission linked him to the alleged racket. The Commissioner (Appeals) was faulted for remanding the matter without addressing those findings, so the remand was set aside and the exonerating order restored.
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