Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
For DGGI-issued GST notices, the notified allocation of powers under Notification No. 02/2017-Central Tax, as amended by Notification No. 02/2022, vested adjudicatory authority in the Additional Commissioner or Joint Commissioner of Central Tax. An order passed by the Assistant Commissioner was therefore without competence and suffered from procedural irregularity, so the adjudication was quashed and remitted for fresh decision by the competent authority after hearing. The merits of the classification dispute and the limitation objection were not examined because the jurisdictional defect was dispositive.
For DGGI-issued GST notices, the notified allocation of powers under Notification No. 02/2017-Central Tax, as amended by Notification No. 02/2022, vested adjudicatory authority in the Additional Commissioner or Joint Commissioner of Central Tax. An order passed by the Assistant Commissioner was therefore without competence and suffered from procedural irregularity, so the adjudication was quashed and remitted for fresh decision by the competent authority after hearing. The merits of the classification dispute and the limitation objection were not examined because the jurisdictional defect was dispositive.
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