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...
Cancellation of GST registration for continuous non-filing of returns was set aside where the taxpayer was still carrying on taxable works contract activity and continued registration was necessary to ensure discharge of statutory tax liabilities. The Court held that excluding the taxpayer from the GST regime would prejudice revenue, because any dues payable under the GST law would otherwise remain outside the tax system. Following the approach adopted in similar matters, the authorities were directed to intimate the outstanding statutory dues up to the date of cancellation, and upon payment, to revoke the cancellation and restore registration.
Cancellation of GST registration for continuous non-filing of returns was set aside where the taxpayer was still carrying on taxable works contract activity and continued registration was necessary to ensure discharge of statutory tax liabilities. The Court held that excluding the taxpayer from the GST regime would prejudice revenue, because any dues payable under the GST law would otherwise remain outside the tax system. Following the approach adopted in similar matters, the authorities were directed to intimate the outstanding statutory dues up to the date of cancellation, and upon payment, to revoke the cancellation and restore registration.
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