Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
An advance ruling under the GST law is binding on the applicant, but that binding effect does not bar High Court review under Article 226 on limited grounds such as jurisdictional error, error of law, breach of natural justice or perversity; such challenges to advance rulings should be listed before the Division Bench, not a Single Judge. On classification, the Court held that retaining the impugned view on cut tobacco would create unequal tax treatment for similarly placed manufacturers producing the same product, contrary to the equality principle. The advance rulings and the challenged order were set aside, and the writ appeal was allowed.
An advance ruling under the GST law is binding on the applicant, but that binding effect does not bar High Court review under Article 226 on limited grounds such as jurisdictional error, error of law, breach of natural justice or perversity; such challenges to advance rulings should be listed before the Division Bench, not a Single Judge. On classification, the Court held that retaining the impugned view on cut tobacco would create unequal tax treatment for similarly placed manufacturers producing the same product, contrary to the equality principle. The advance rulings and the challenged order were set aside, and the writ appeal was allowed.
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