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 writ petition raising a pure jurisdictional challenge, without disputed factual issues, may be entertained despite an available statutory appeal. Where the competence of the GST investigation officer to issue a show-cause notice and adjudicate input tax credit proceedings is questioned, the adjudicating authority must first determine its own jurisdiction. Because the jurisdictional grounds had not been raised before that authority, the High Court did not decide them on merits. It quashed the adjudication and appellate orders, including consequential steps, and remanded the matter for fresh reasoned adjudication after allowing all grounds to be raised, with jurisdiction to be decided first.
A writ petition raising a pure jurisdictional challenge, without disputed factual issues, may be entertained despite an available statutory appeal. Where the competence of the GST investigation officer to issue a show-cause notice and adjudicate input tax credit proceedings is questioned, the adjudicating authority must first determine its own jurisdiction. Because the jurisdictional grounds had not been raised before that authority, the High Court did not decide them on merits. It quashed the adjudication and appellate orders, including consequential steps, and remanded the matter for fresh reasoned adjudication after allowing all grounds to be raised, with jurisdiction to be decided first.
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