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...
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Denial of adjournment request - Release of goods based on forged documents leading to fraud - Customs clearance of imported mobile phones with duplicate IMEI numbers - Failure to provide evidence of bona fide actions in releasing goods. Perusal of statements reveals admission of mistake in releasing warehoused goods based on unauthorized 'Out of Charge' order without proper document verification. Lack of evidence produced by appellant to prove bona fide actions. Repeated adjournment requests and absence indicate intent to delay proceedings. Appellate Tribunal upholds original order dismissing appeal on merits and for want of prosecution.
Denial of adjournment request - Release of goods based on forged documents leading to fraud - Customs clearance of imported mobile phones with duplicate IMEI numbers - Failure to provide evidence of bona fide actions in releasing goods. Perusal of statements reveals admission of mistake in releasing warehoused goods based on unauthorized 'Out of Charge' order without proper document verification. Lack of evidence produced by appellant to prove bona fide actions. Repeated adjournment requests and absence indicate intent to delay proceedings. Appellate Tribunal upholds original order dismissing appeal on merits and for want of prosecution.
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