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...
Judicial discipline prevents a lesser-strength Tribunal Bench from differing from or overruling a greater-strength Bench. It may record specific doubts and request the President to constitute a larger Bench; the President's statutory power to constitute Benches is not limited by the strength of the referring or questioned Bench. A reference must identify an overlooked provision, binding precedent, apparent error, or conflicting view. It cannot reopen uniform decisions through broad questions. Where remand had finally disposed of the appeal, no live lis remained and an opinion on refund limitation would have been advisory. The reference was improper, its questions remained unanswered, and uniform Tribunal rulings continued to bind lesser Benches and departmental authorities.
Judicial discipline prevents a lesser-strength Tribunal Bench from differing from or overruling a greater-strength Bench. It may record specific doubts and request the President to constitute a larger Bench; the President's statutory power to constitute Benches is not limited by the strength of the referring or questioned Bench. A reference must identify an overlooked provision, binding precedent, apparent error, or conflicting view. It cannot reopen uniform decisions through broad questions. Where remand had finally disposed of the appeal, no live lis remained and an opinion on refund limitation would have been advisory. The reference was improper, its questions remained unanswered, and uniform Tribunal rulings continued to bind lesser Benches and departmental authorities.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
