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...
HC found a violation of natural justice where respondent issued a show cause notice via GST Portal without direct service, preventing petitioner's reply. Despite initially being disinclined to set aside the impugned order, the court recognized technical errors in GSTR-3B table entries (6A and 6I). Consequently, the HC set aside the order dated 26.12.2024 and remanded the matter for reconsideration, providing petitioner an opportunity to rectify the incorrect value specifications. The rectification application's rejection order was set aside, effectively allowing the petition through procedural remand.
HC found a violation of natural justice where respondent issued a show cause notice via GST Portal without direct service, preventing petitioner's reply. Despite initially being disinclined to set aside the impugned order, the court recognized technical errors in GSTR-3B table entries (6A and 6I). Consequently, the HC set aside the order dated 26.12.2024 and remanded the matter for reconsideration, providing petitioner an opportunity to rectify the incorrect value specifications. The rectification application's rejection order was set aside, effectively allowing the petition through procedural remand.
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