Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Opportunity to substantiate the genuineness of disputed input tax credit transactions was required under principles of natural justice where the taxpayer did not respond to portal-uploaded intimation and show-cause notice but asserted lack of other service and sought to produce supporting documents. The High Court quashed the demand order and restored the proceedings for fresh consideration, conditional on timely filing of documents and deposit of 10% of the demand, subject to the final outcome.
Opportunity to substantiate the genuineness of disputed input tax credit transactions was required under principles of natural justice where the taxpayer did not respond to portal-uploaded intimation and show-cause notice but asserted lack of other service and sought to produce supporting documents. The High Court quashed the demand order and restored the proceedings for fresh consideration, conditional on timely filing of documents and deposit of 10% of the demand, subject to the final outcome.
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