Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Scope of Advance Ruling application - Classification of goods - it is seen that the classification of the a products and the applicable rate under GST has been decided vide proceedings under Section 60 of the Act, in the case of the applicant. - As per first Proviso to Section 98 (2) of the Act, the present application seeking ruling on the applicable rate on the same products for which the classification and applicable rate stands decided, is not admissible - Application not maintainable. - AAR
Scope of Advance Ruling application - Classification of goods - it is seen that the classification of the a products and the applicable rate under GST has been decided vide proceedings under Section 60 of the Act, in the case of the applicant. - As per first Proviso to Section 98 (2) of the Act, the present application seeking ruling on the applicable rate on the same products for which the classification and applicable rate stands decided, is not admissible - Application not maintainable. - AAR
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