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...
Validity Of Order for Cancellation of Registration passed in Form GST REG-19 - non-application of mind - No opportunity of hearing - The High Court partially allowed the writ petition, quashing the impugned order of cancellation. It directed the petitioner to submit a reply to the show cause notice within three weeks, along with the copy of the court's order, for reconsideration by the competent authority.
Validity Of Order for Cancellation of Registration passed in Form GST REG-19 - non-application of mind - No opportunity of hearing - The High Court partially allowed the writ petition, quashing the impugned order of cancellation. It directed the petitioner to submit a reply to the show cause notice within three weeks, along with the copy of the court's order, for reconsideration by the competent authority.
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