Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Failure to reply to a GST show-cause notice or participate in adjudication may warrant fresh consideration where non-participation resulted from inadequate information or instructions from an authorised representative and sufficient bona fide cause exists. The discussion stresses that principles of natural justice require a reasonable opportunity to file a reply, produce material and receive a personal hearing before the demand is determined. It also addresses writ jurisdiction despite an alternative GST appellate remedy, noting that judicial intervention may be available to secure an effective merits hearing. The deposited amount may be retained pending the outcome of fresh adjudication.
Failure to reply to a GST show-cause notice or participate in adjudication may warrant fresh consideration where non-participation resulted from inadequate information or instructions from an authorised representative and sufficient bona fide cause exists. The discussion stresses that principles of natural justice require a reasonable opportunity to file a reply, produce material and receive a personal hearing before the demand is determined. It also addresses writ jurisdiction despite an alternative GST appellate remedy, noting that judicial intervention may be available to secure an effective merits hearing. The deposited amount may be retained pending the outcome of fresh adjudication.
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