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...
Condonation of delay in a statutory GST appeal was granted in view of the peculiar facts, the absence of any merits adjudication by the Appellate Authority, and the respondents' no-objection to remand. The High Court restored the appellate remedy without examining the underlying controversy, quashed the limitation-based dismissal, and remanded the appeal to the Appellate Authority for fresh adjudication in accordance with law.
Condonation of delay in a statutory GST appeal was granted in view of the peculiar facts, the absence of any merits adjudication by the Appellate Authority, and the respondents' no-objection to remand. The High Court restored the appellate remedy without examining the underlying controversy, quashed the limitation-based dismissal, and remanded the appeal to the Appellate Authority for fresh adjudication in accordance with law.
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