Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Appeals under the advance ruling mechanism lie before the Appellate Authority only against an advance ruling pronounced under section 98(4) of the CGST Act. An order rejecting an advance ruling application under the first proviso to section 98(2) does not constitute such a ruling. Consequently, an appeal against rejection of the application is not maintainable under section 100(1), and was held inadmissible.
Appeals under the advance ruling mechanism lie before the Appellate Authority only against an advance ruling pronounced under section 98(4) of the CGST Act. An order rejecting an advance ruling application under the first proviso to section 98(2) does not constitute such a ruling. Consequently, an appeal against rejection of the application is not maintainable under section 100(1), and was held inadmissible.
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