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...
Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
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Additional court fees are payable on GST first appeals before the State appellate authority under the applicable court-fees law, notwithstanding the statutory pre-deposit prescribed for filing the appeal. The levy binds both the appellate authority and taxpayers within the State's jurisdiction. Where the appellant undertakes to pay the requisite fees, dismissal of the first appeal for non-payment may be set aside and the matter remanded for decision on merits after observing natural justice.
Additional court fees are payable on GST first appeals before the State appellate authority under the applicable court-fees law, notwithstanding the statutory pre-deposit prescribed for filing the appeal. The levy binds both the appellate authority and taxpayers within the State's jurisdiction. Where the appellant undertakes to pay the requisite fees, dismissal of the first appeal for non-payment may be set aside and the matter remanded for decision on merits after observing natural justice.
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