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...
Proportionality requires that GST registration cancelled solely for non-filing of returns be restored where no tax-evasion allegation exists and cancellation would hinder revenue recovery. As final tax liability can be determined only after returns are filed, the taxpayer must be given an opportunity to regularise the default by filing all pending returns and paying consequential tax, interest, fine and penalty. The cancellation was conditionally set aside, with restoration directed upon timely compliance; otherwise, the writ petition would stand automatically dismissed.
Proportionality requires that GST registration cancelled solely for non-filing of returns be restored where no tax-evasion allegation exists and cancellation would hinder revenue recovery. As final tax liability can be determined only after returns are filed, the taxpayer must be given an opportunity to regularise the default by filing all pending returns and paying consequential tax, interest, fine and penalty. The cancellation was conditionally set aside, with restoration directed upon timely compliance; otherwise, the writ petition would stand automatically dismissed.
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