Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
The dominant issue was whether the tax demand order under s.73 of the TNGST Act, 2017 could stand when the taxpayer's reply in Form DRC-06 to the show cause notice was not considered, amounting to breach of principles of natural justice. On that basis, the impugned order confirming SGST/CGST demand with interest and penalty was set aside and the matter was remitted for fresh adjudication on merits, conditional upon the taxpayer depositing 50% of the disputed tax within 30 days, with any prior recovery to be adjusted towards such pre-deposit. - HC
The dominant issue was whether the tax demand order under s.73 of the TNGST Act, 2017 could stand when the taxpayer's reply in Form DRC-06 to the show cause notice was not considered, amounting to breach of principles of natural justice. On that basis, the impugned order confirming SGST/CGST demand with interest and penalty was set aside and the matter was remitted for fresh adjudication on merits, conditional upon the taxpayer depositing 50% of the disputed tax within 30 days, with any prior recovery to be adjusted towards such pre-deposit. - HC
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