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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...
The HC upheld the impugned order confirming tax liability on the deceased individual, rejecting the limitation plea under Section 74(10) of the GST Act by applying Section 9 of the General Clauses Act, 1897. The limitation period commenced from 06.02.2020, making the order dated 05.02.2025 timely. Procedural compliance was affirmed as notices were properly served and opportunities to respond were granted. No interference was warranted with the order. However, acknowledging the petitioner's potential liability under Section 93, the court granted leave to file a statutory appeal under Section 107 within 30 days of receipt of the order. The appeal was accordingly dismissed.
The HC upheld the impugned order confirming tax liability on the deceased individual, rejecting the limitation plea under Section 74(10) of the GST Act by applying Section 9 of the General Clauses Act, 1897. The limitation period commenced from 06.02.2020, making the order dated 05.02.2025 timely. Procedural compliance was affirmed as notices were properly served and opportunities to respond were granted. No interference was warranted with the order. However, acknowledging the petitioner's potential liability under Section 93, the court granted leave to file a statutory appeal under Section 107 within 30 days of receipt of the order. The appeal was accordingly dismissed.
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