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...
A vested right of appeal attaches when original adjudicatory proceedings commence, including the conditions for access to the appellate forum. The notes explain that a subsequently introduced, onerous pre-deposit requirement cannot apply to pending proceedings unless the amendment expressly or necessarily provides for retrospective operation. Where a show-cause notice imposing personal penalty liability preceded substitution of the proviso to section 107(6), the earlier appellate regime governs. The substituted requirement to deposit ten per cent of disputed penalties therefore does not apply to penalty-only appeals arising from that notice, although any admitted amount remains payable. The Appellate Authority has no inherent power to waive an otherwise applicable statutory pre-deposit.
A vested right of appeal attaches when original adjudicatory proceedings commence, including the conditions for access to the appellate forum. The notes explain that a subsequently introduced, onerous pre-deposit requirement cannot apply to pending proceedings unless the amendment expressly or necessarily provides for retrospective operation. Where a show-cause notice imposing personal penalty liability preceded substitution of the proviso to section 107(6), the earlier appellate regime governs. The substituted requirement to deposit ten per cent of disputed penalties therefore does not apply to penalty-only appeals arising from that notice, although any admitted amount remains payable. The Appellate Authority has no inherent power to waive an otherwise applicable statutory pre-deposit.
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