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...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Customs duty levied on imported goods destroyed by fire in SEZ units. SEZ units procured duty-free goods indigenously, availing exemptions under SEZ Act, 2005 and Rules, 2006. However, the goods were not used for authorized operations, violating provisions. Remission of customs duty sought. Tribunal consistently held that in case of destruction due to natural causes in SEZ, the unit is entitled to duty remission u/s 23 of Customs Act, 1962. However, appellant did not opt for duty remission by filing appropriate application before the competent authority. Matter remanded to Adjudicating Authority for appellant to file application seeking duty remission u/s 23 of Customs Act, 1962 and relevant rules. Impugned order set aside, appeal allowed for remand to pass fresh order after observing principles of natural justice.
Customs duty levied on imported goods destroyed by fire in SEZ units. SEZ units procured duty-free goods indigenously, availing exemptions under SEZ Act, 2005 and Rules, 2006. However, the goods were not used for authorized operations, violating provisions. Remission of customs duty sought. Tribunal consistently held that in case of destruction due to natural causes in SEZ, the unit is entitled to duty remission u/s 23 of Customs Act, 1962. However, appellant did not opt for duty remission by filing appropriate application before the competent authority. Matter remanded to Adjudicating Authority for appellant to file application seeking duty remission u/s 23 of Customs Act, 1962 and relevant rules. Impugned order set aside, appeal allowed for remand to pass fresh order after observing principles of natural justice.
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