Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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The appellant was required to deposit a total fee of Rs. 20,000/- (Rs. 10,000/- CGST and Rs. 10,000/- HGST) as a statutory precondition for filing an appeal against the order of the Authority for Advance Ruling, Haryana. However, the appellant paid only Rs. 10,000/- (Rs. 5000/- CGST and Rs. 5000/- HGST), which is not the required fee. Consequently, the Appellate Authority for Advance Ruling held that the appeal filed by the appellant is not maintainable in terms of Section 100(3) of the GST law for want of deposition of the requisite fee. The appeal was disposed of accordingly.
The appellant was required to deposit a total fee of Rs. 20,000/- (Rs. 10,000/- CGST and Rs. 10,000/- HGST) as a statutory precondition for filing an appeal against the order of the Authority for Advance Ruling, Haryana. However, the appellant paid only Rs. 10,000/- (Rs. 5000/- CGST and Rs. 5000/- HGST), which is not the required fee. Consequently, the Appellate Authority for Advance Ruling held that the appeal filed by the appellant is not maintainable in terms of Section 100(3) of the GST law for want of deposition of the requisite fee. The appeal was disposed of accordingly.
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