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...
The HC quashed and set aside the impugned cancellation of the petitioner's GST registration certificate and the dismissal of their appeal under Section 107 of the GST Act, holding that the cancellation order lacked reasons and violated principles of natural justice. The court also found that the Appellate Authority's dismissal on limitation grounds prevented the respondent from exercising revisional powers under Section 108. Consequently, the matter was remanded to the Assessing Officer at the show-cause notice stage for fresh consideration. The petition was disposed of by remand, restoring the petitioner's opportunity to be heard before any adverse action.
The HC quashed and set aside the impugned cancellation of the petitioner's GST registration certificate and the dismissal of their appeal under Section 107 of the GST Act, holding that the cancellation order lacked reasons and violated principles of natural justice. The court also found that the Appellate Authority's dismissal on limitation grounds prevented the respondent from exercising revisional powers under Section 108. Consequently, the matter was remanded to the Assessing Officer at the show-cause notice stage for fresh consideration. The petition was disposed of by remand, restoring the petitioner's opportunity to be heard before any adverse action.
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