Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Rejection of a GST appeal without affording a hearing and through a cryptic, unreasoned order violated principles of natural justice. The appellate order merely stated a reason for rejection, without supporting reasons, and incorrectly recorded the order-issuing authority. The High Court quashed the appellate order and remanded the appeal for a de novo hearing and a reasoned decision on merits, leaving the parties' substantive contentions open.
Rejection of a GST appeal without affording a hearing and through a cryptic, unreasoned order violated principles of natural justice. The appellate order merely stated a reason for rejection, without supporting reasons, and incorrectly recorded the order-issuing authority. The High Court quashed the appellate order and remanded the appeal for a de novo hearing and a reasoned decision on merits, leaving the parties' substantive contentions open.
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