BCD exemption for specified display assembly inputs extended for automotive, medical and industrial applications, with defined exclusions and sunset d...
Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
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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