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...
Effective communication of a GST adjudication order is examined in relation to delay in filing a statutory appeal where the order was uploaded only on the GST portal. The notes state that, although the Appellate Authority is bound by the limitation period under Section 107 of the RGST/CGST Act, delay may be condoned where circumstances beyond the taxpayer's control prevented timely filing and denial of merits adjudication would cause grave prejudice. The appeal was directed to be entertained and decided on merits if filed within the period specified by the Court.
Effective communication of a GST adjudication order is examined in relation to delay in filing a statutory appeal where the order was uploaded only on the GST portal. The notes state that, although the Appellate Authority is bound by the limitation period under Section 107 of the RGST/CGST Act, delay may be condoned where circumstances beyond the taxpayer's control prevented timely filing and denial of merits adjudication would cause grave prejudice. The appeal was directed to be entertained and decided on merits if filed within the period specified by the Court.
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