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...
Portal-only service of a show-cause notice for GST registration cancellation does not satisfy the statutory service requirement where cancellation carries civil consequences. The notice should, in addition to being uploaded on the common portal, be communicated through another prescribed mode to provide the registered person a real and fair opportunity to respond. The discussed High Court ruling set aside the cancellation order, directed fresh notice, response and personal-hearing proceedings, and required a reasoned order. The pre-cancellation status quo was to continue pending fresh proceedings.
Portal-only service of a show-cause notice for GST registration cancellation does not satisfy the statutory service requirement where cancellation carries civil consequences. The notice should, in addition to being uploaded on the common portal, be communicated through another prescribed mode to provide the registered person a real and fair opportunity to respond. The discussed High Court ruling set aside the cancellation order, directed fresh notice, response and personal-hearing proceedings, and required a reasoned order. The pre-cancellation status quo was to continue pending fresh proceedings.
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