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 - Seeking proportionate refund of cess i.e., cess paid on coal which was utilized in zero-rated supplies - The High Court noted that the fixing of the personal hearing date before the expiry of the 15-day period for submitting a reply to the show-cause notice deprived the petitioner of adequate time to respond effectively. The court highlighted the necessity of allowing parties sufficient time to prepare and present their case. - The rejection order of the refund claim was criticized for being a non-speaking order, as it failed to provide reasons for the rejection, which is a mandatory requirement under Rule 92(3) of the Rules. - Matter restored back for re-adjudication.
Violation of principles of natural justice - Seeking proportionate refund of cess i.e., cess paid on coal which was utilized in zero-rated supplies - The High Court noted that the fixing of the personal hearing date before the expiry of the 15-day period for submitting a reply to the show-cause notice deprived the petitioner of adequate time to respond effectively. The court highlighted the necessity of allowing parties sufficient time to prepare and present their case. - The rejection order of the refund claim was criticized for being a non-speaking order, as it failed to provide reasons for the rejection, which is a mandatory requirement under Rule 92(3) of the Rules. - Matter restored back for re-adjudication.
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