Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Approved insolvency resolution plan waivers of indirect-tax liabilities did not extend to GST liabilities arising after 1 April 2022. The cited Supreme Court precedent on the binding effect of resolution plans was inapplicable on the stated facts, while a High Court ruling was identified as clarifying the position. The challenge based on the resolution plan was not accepted; the taxpayer could pursue the statutory appeal on meeting the prescribed pre-deposit requirement.
Approved insolvency resolution plan waivers of indirect-tax liabilities did not extend to GST liabilities arising after 1 April 2022. The cited Supreme Court precedent on the binding effect of resolution plans was inapplicable on the stated facts, while a High Court ruling was identified as clarifying the position. The challenge based on the resolution plan was not accepted; the taxpayer could pursue the statutory appeal on meeting the prescribed pre-deposit requirement.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
