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...
Effective opportunity to file a merits reply and seek procedural safeguards in GST adjudication was required where the taxpayer claimed belated awareness of a common show-cause notice and needed records for reconciliation. In the absence of established repeated adjournments, deliberate avoidance, or clear prior service, the High Court doubted the validity of an order passed without a merits reply. It set aside the adjudication order insofar as it concerned the taxpayer and restored the matter for fresh adjudication. The taxpayer must file its final reply within the stipulated period and request cross-examination or relied-upon documents with that reply; such requests must be decided before the final hearing.
Effective opportunity to file a merits reply and seek procedural safeguards in GST adjudication was required where the taxpayer claimed belated awareness of a common show-cause notice and needed records for reconciliation. In the absence of established repeated adjournments, deliberate avoidance, or clear prior service, the High Court doubted the validity of an order passed without a merits reply. It set aside the adjudication order insofar as it concerned the taxpayer and restored the matter for fresh adjudication. The taxpayer must file its final reply within the stipulated period and request cross-examination or relied-upon documents with that reply; such requests must be decided before the final hearing.
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