Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
A subordinate adjudicating authority must follow an earlier appellate decision in the same matter unless it has been set aside by a superior court; mere disagreement with the reasoning or reliance on additional materials does not justify departure, so the impugned order was set aside for breach of judicial discipline. The imported track assembly, brake/case sub-assembly, gear vertical adjuster and bar seat track lock were integral seat-mechanism components supplied to seat manufacturers and were therefore classifiable as parts of seats under CTI 9401 90 00, not as parts and accessories of motor vehicles under CTI 8708 99 00. The reclassification was held erroneous and the assessee's classification was upheld.
A subordinate adjudicating authority must follow an earlier appellate decision in the same matter unless it has been set aside by a superior court; mere disagreement with the reasoning or reliance on additional materials does not justify departure, so the impugned order was set aside for breach of judicial discipline. The imported track assembly, brake/case sub-assembly, gear vertical adjuster and bar seat track lock were integral seat-mechanism components supplied to seat manufacturers and were therefore classifiable as parts of seats under CTI 9401 90 00, not as parts and accessories of motor vehicles under CTI 8708 99 00. The reclassification was held erroneous and the assessee's classification was upheld.
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