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...
In GST adjudication, the date for submitting a reply to a show-cause notice must precede the personal hearing; fixing both for the same date is a procedural irregularity. A consent-based remand concerning disallowed input tax credit required fresh adjudication after a reply and subsequent hearing, conditional on timely deposit of costs. The adjudication and appellate orders were set aside, the merits remained open, and the consent-based direction was not a precedent.
In GST adjudication, the date for submitting a reply to a show-cause notice must precede the personal hearing; fixing both for the same date is a procedural irregularity. A consent-based remand concerning disallowed input tax credit required fresh adjudication after a reply and subsequent hearing, conditional on timely deposit of costs. The adjudication and appellate orders were set aside, the merits remained open, and the consent-based direction was not a precedent.
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