Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified peri...
Settlement application eligibility requires a pending assessment when filed, preventing an extra prior-eligibility condition from blocking considerati...
Section 73 adjudication requires consideration of the taxpayer's claim that its Rule 88C(2) explanation was accepted and that the mismatch proceedings concluded in its favour. Where that claim remains unexamined, the taxpayer must receive an opportunity to provide the relevant details and response. The adjudication was quashed and restored for fresh consideration of whether the Rule 88C proceedings had concluded in the taxpayer's favour and whether that conclusion affected the sustainability of the Section 73 proceedings.
Section 73 adjudication requires consideration of the taxpayer's claim that its Rule 88C(2) explanation was accepted and that the mismatch proceedings concluded in its favour. Where that claim remains unexamined, the taxpayer must receive an opportunity to provide the relevant details and response. The adjudication was quashed and restored for fresh consideration of whether the Rule 88C proceedings had concluded in the taxpayer's favour and whether that conclusion affected the sustainability of the Section 73 proceedings.
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TaxTMI 
TaxTMI 
of 4881 
