Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
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Violation of principles of natural justice occurred as petitioner's contentions were not considered - mismatch between petitioner's GSTR 3B returns and auto-populated GSTR 2A - third respondent failed to discuss petitioner's explanation for classifying product as farm tractor or record reasons for rejecting such explanation - regarding ITC mismatch, petitioner referred to issuance of invoices after financial year-end, but third respondent erroneously recorded petitioner's contention as ITC matching not being mandatory requirement - impugned order partly set aside concerning ITC mismatch and rate of tax difference/classification issues - third respondent directed to provide reasonable opportunity, including personal hearing, and issue fresh order within three months - petition disposed of.
Violation of principles of natural justice occurred as petitioner's contentions were not considered - mismatch between petitioner's GSTR 3B returns and auto-populated GSTR 2A - third respondent failed to discuss petitioner's explanation for classifying product as farm tractor or record reasons for rejecting such explanation - regarding ITC mismatch, petitioner referred to issuance of invoices after financial year-end, but third respondent erroneously recorded petitioner's contention as ITC matching not being mandatory requirement - impugned order partly set aside concerning ITC mismatch and rate of tax difference/classification issues - third respondent directed to provide reasonable opportunity, including personal hearing, and issue fresh order within three months - petition disposed of.
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