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...
Section 73(2) must be read with the adjudication limitation in Section 73(10): it requires issuance of notice at least three months before expiry of the order-making limitation, but does not mandate a three-month interval between notice and adjudication. Reasonable opportunity to respond remains necessary under natural justice. The discussion also identifies that assessment orders for the same period cannot rest on contradictory assumptions that supplies are both exempt for input tax credit purposes and taxable otherwise. Subject to stipulated remittance after adjustment of recoveries, the inconsistent orders were set aside and remanded for fresh consideration, including examination of whether the supplies are exempt.
Section 73(2) must be read with the adjudication limitation in Section 73(10): it requires issuance of notice at least three months before expiry of the order-making limitation, but does not mandate a three-month interval between notice and adjudication. Reasonable opportunity to respond remains necessary under natural justice. The discussion also identifies that assessment orders for the same period cannot rest on contradictory assumptions that supplies are both exempt for input tax credit purposes and taxable otherwise. Subject to stipulated remittance after adjustment of recoveries, the inconsistent orders were set aside and remanded for fresh consideration, including examination of whether the supplies are exempt.
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