Factory-consumption condition restricts solar module parts exemption and excludes imported aluminium profiles fabricated outside the production factor...
Call-recording requirements for institutional-investor client communications become non-mandatory, while institutional-investor status adopts the exis...
Restricted silver imports may clear under a valid import authorisation without additional status or exchange-routing requirements unless expressly imp...
GST appeals cannot be dismissed for an alleged pre-deposit shortfall without a defect memo, notice, and an opportunity to cure the deficiency. Deposits made during investigation that are relevant to the pre-deposit requirement must be considered before dismissal. The High Court quashed the appellate order, restored the appeal, and remitted the pre-deposit issue for fresh consideration after a hearing, while keeping all merits open.
GST appeals cannot be dismissed for an alleged pre-deposit shortfall without a defect memo, notice, and an opportunity to cure the deficiency. Deposits made during investigation that are relevant to the pre-deposit requirement must be considered before dismissal. The High Court quashed the appellate order, restored the appeal, and remitted the pre-deposit issue for fresh consideration after a hearing, while keeping all merits open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4908 
