Section 115BBE classification requires a valid deeming-provision basis before special taxation, while the enhanced rate's temporal application remains...
Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation g...
The first proviso to section 98(2) bars admission of an advance-ruling application where the question raised is already pending or has been decided in proceedings under the GST Act concerning the applicant. Classification and applicable-rate questions for dried and cured tobacco leaves had already been decided in enforcement proceedings involving the applicant. The application for advance ruling was therefore rejected as inadmissible.
The first proviso to section 98(2) bars admission of an advance-ruling application where the question raised is already pending or has been decided in proceedings under the GST Act concerning the applicant. Classification and applicable-rate questions for dried and cured tobacco leaves had already been decided in enforcement proceedings involving the applicant. The application for advance ruling was therefore rejected as inadmissible.
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