Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
GST appellate authorities must adjudicate statutory refund appeals on merits and cannot dismiss them solely for an appellant's non-appearance. Appellate orders must also provide reasons supporting their conclusions. The High Court set aside an order dismissing a refund appeal for non-prosecution because it contained neither merits-based adjudication nor reasons. The refund appeal was remanded to the Appellate Authority for disposal in accordance with law, with all merits left open.
GST appellate authorities must adjudicate statutory refund appeals on merits and cannot dismiss them solely for an appellant's non-appearance. Appellate orders must also provide reasons supporting their conclusions. The High Court set aside an order dismissing a refund appeal for non-prosecution because it contained neither merits-based adjudication nor reasons. The refund appeal was remanded to the Appellate Authority for disposal in accordance with law, with all merits left open.
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TaxTMI 
TaxTMI 
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