Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Following constitution of the GST Appellate Tribunal, the appellate remedy is available for challenging the impugned orders. The writ petition was disposed of without examining the orders' validity, with permission to file an appeal before the Tribunal by June 30, 2026. The appeal must be entertained without objection based on limitation, but remains subject to the specified mandatory pre-deposit requirements and removal of defects. The operative effect is that access to the Tribunal is preserved within the permitted timeframe, while compliance with pre-deposit and filing-defect directions remains necessary for entertainment of the appeal.
Following constitution of the GST Appellate Tribunal, the appellate remedy is available for challenging the impugned orders. The writ petition was disposed of without examining the orders' validity, with permission to file an appeal before the Tribunal by June 30, 2026. The appeal must be entertained without objection based on limitation, but remains subject to the specified mandatory pre-deposit requirements and removal of defects. The operative effect is that access to the Tribunal is preserved within the permitted timeframe, while compliance with pre-deposit and filing-defect directions remains necessary for entertainment of the appeal.
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