Split air conditioner classification depends on capacity and refrigeration characteristics, with the specific tariff entry overriding the general desc...
Anti-circumvention measures require provisional assessment and guarantees for Malaysian-exported rock breakers, specified components and alloy steel t...
Audit-based GST fraud demands require evidence of deliberate wrongdoing, with fresh determination and limitation affecting recovery across different y...
Non-woven fabric bag classification follows the textile intermediate, while GST proceedings require reasons, impartial notices and consistent treatmen...
Section 75(7) of the GST law prohibits confirming a demand on grounds not specified in the show cause notice. Where a notice alleges that sales-return credit notes were not issued, objections to their dates, values or disclosure cannot replace that allegation; assumptions about jewellery exchanges cannot substitute for evidence. Section 75(4) requires a personal hearing when an adverse decision is contemplated. A hearing before the Tribunal does not cure denial of that opportunity before lower authorities, particularly where fresh objections emerge only in the adjudication order and prejudice the defence.
Section 75(7) of the GST law prohibits confirming a demand on grounds not specified in the show cause notice. Where a notice alleges that sales-return credit notes were not issued, objections to their dates, values or disclosure cannot replace that allegation; assumptions about jewellery exchanges cannot substitute for evidence. Section 75(4) requires a personal hearing when an adverse decision is contemplated. A hearing before the Tribunal does not cure denial of that opportunity before lower authorities, particularly where fresh objections emerge only in the adjudication order and prejudice the defence.
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