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...
Service of GST notices and the impugned order solely by uploading them under "Additional Notices and Orders" on the GST portal, without any other mode of service, was held insufficient to impute due knowledge to the taxpayer when awareness arose only upon email intimation. Applying the principle that effective service must reasonably convey notice of the proceedings, the Court found that the proceedings had been continued and concluded without proper communication to the taxpayer. Consequently, the impugned order dated 21 May 2025 was set aside and the petition was disposed of. - HC
Service of GST notices and the impugned order solely by uploading them under "Additional Notices and Orders" on the GST portal, without any other mode of service, was held insufficient to impute due knowledge to the taxpayer when awareness arose only upon email intimation. Applying the principle that effective service must reasonably convey notice of the proceedings, the Court found that the proceedings had been continued and concluded without proper communication to the taxpayer. Consequently, the impugned order dated 21 May 2025 was set aside and the petition was disposed of. - HC
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