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...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Transitional applicability of the appellate pre-deposit requirement depends on the law in force when adjudicatory proceedings commenced through issuance of the show-cause notice. Appeals against penalty orders arising from notices issued before substitution of the proviso to Section 107(6) of the CGST Act remain governed by the earlier pre-deposit provision. Petitioners must pursue the statutory appellate remedy, with physical filing accepted where electronic filing is unavailable because no individual registration or temporary identification exists. The merits, including whether penalty provisions apply to a person who is not taxable, remain open for determination in accordance with the Supreme Court's ultimate decision.
Transitional applicability of the appellate pre-deposit requirement depends on the law in force when adjudicatory proceedings commenced through issuance of the show-cause notice. Appeals against penalty orders arising from notices issued before substitution of the proviso to Section 107(6) of the CGST Act remain governed by the earlier pre-deposit provision. Petitioners must pursue the statutory appellate remedy, with physical filing accepted where electronic filing is unavailable because no individual registration or temporary identification exists. The merits, including whether penalty provisions apply to a person who is not taxable, remain open for determination in accordance with the Supreme Court's ultimate decision.
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