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...
Jurisdiction to issue show cause notice and initiate proceedings under GST - Director General of GST (Intelligence) - proper Officer - The High Court acknowledges the inspection conducted at the petitioner's premises, where it was found that taxable goods were supplied without appropriate GST payment or fulfillment of conditions for exemption. The Court rules that the impugned proceedings were issued by the competent authority, as per Circular dated 09.02.2018, which designates officers of the Director General of GST (Intelligence) to issue show cause notices. - Regarding the petitioner's argument on the applicability of Circular No.23/2021, the Court clarifies that it pertains to state GST officers and does not bind central tax officers. Therefore, the impugned proceedings are valid.
Jurisdiction to issue show cause notice and initiate proceedings under GST - Director General of GST (Intelligence) - proper Officer - The High Court acknowledges the inspection conducted at the petitioner's premises, where it was found that taxable goods were supplied without appropriate GST payment or fulfillment of conditions for exemption. The Court rules that the impugned proceedings were issued by the competent authority, as per Circular dated 09.02.2018, which designates officers of the Director General of GST (Intelligence) to issue show cause notices. - Regarding the petitioner's argument on the applicability of Circular No.23/2021, the Court clarifies that it pertains to state GST officers and does not bind central tax officers. Therefore, the impugned proceedings are valid.
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