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...
Departmental GSTAT appeals arising from appellate orders in DGGI matters adjudicated by a Common Adjudicating Authority must be reviewed separately for each taxable person or noticee by that person's jurisdictional CGST Principal Commissioner or Commissioner. The Commissionerate having jurisdiction over the Common Adjudicating Authority must receive the appellate order, obtain DGGI inputs where required, and circulate recommendations to the relevant jurisdictional Commissionerates. Where an appeal is warranted, the reviewing authority may authorise a subordinate officer to file and pursue it. Separate appeals must be filed by each noticee's jurisdictional Commissionerate before the GSTAT Bench with territorial jurisdiction over that noticee, with subsequent intimation to the Commissionerate of the Common Adjudicating Authority.
Departmental GSTAT appeals arising from appellate orders in DGGI matters adjudicated by a Common Adjudicating Authority must be reviewed separately for each taxable person or noticee by that person's jurisdictional CGST Principal Commissioner or Commissioner. The Commissionerate having jurisdiction over the Common Adjudicating Authority must receive the appellate order, obtain DGGI inputs where required, and circulate recommendations to the relevant jurisdictional Commissionerates. Where an appeal is warranted, the reviewing authority may authorise a subordinate officer to file and pursue it. Separate appeals must be filed by each noticee's jurisdictional Commissionerate before the GSTAT Bench with territorial jurisdiction over that noticee, with subsequent intimation to the Commissionerate of the Common Adjudicating Authority.
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