Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Violation of principles of natural justice - Summary of Show cause notice in FORM GST DRC-01 passed in violation of procedure - Summary of order in FORM GST DRC-07, issued by respondent, without issuing the order under section 73(9) - We only caution the officer to be careful in future and not commit such mistake again, for such type of mistake not only causes harassment to the parties but also shatters faith of the people in the system. - HC
Violation of principles of natural justice - Summary of Show cause notice in FORM GST DRC-01 passed in violation of procedure - Summary of order in FORM GST DRC-07, issued by respondent, without issuing the order under section 73(9) - We only caution the officer to be careful in future and not commit such mistake again, for such type of mistake not only causes harassment to the parties but also shatters faith of the people in the system. - HC
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