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...
The Delhi High Court found a violation of natural justice principles in a case involving a cryptic order u/s 73 of the Central Goods and Services Tax Act, 2017. The court held that the order failed to consider the petitioner's reply, which explained an error in tax credit details placement. The court set aside the order dated 05.12.2023, remitting the matter for a fresh speaking order by the proper officer. The petitioner will be granted a personal hearing. The petition was disposed of by way of remand.
The Delhi High Court found a violation of natural justice principles in a case involving a cryptic order u/s 73 of the Central Goods and Services Tax Act, 2017. The court held that the order failed to consider the petitioner's reply, which explained an error in tax credit details placement. The court set aside the order dated 05.12.2023, remitting the matter for a fresh speaking order by the proper officer. The petitioner will be granted a personal hearing. The petition was disposed of by way of remand.
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