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...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Where a customs adjudication order is challenged after expiry of the statutory appeal period, writ jurisdiction should not be invoked when an efficacious appellate remedy existed and was not availed within the prescribed or condonable time. The natural justice exception did not assist the petitioners because they showed no compelling reason for missing the appeal, did not seek condonation, and did not explain the delay in approaching the appellate forum or the writ court. The writ petitions were therefore held not maintainable and rejected.
Where a customs adjudication order is challenged after expiry of the statutory appeal period, writ jurisdiction should not be invoked when an efficacious appellate remedy existed and was not availed within the prescribed or condonable time. The natural justice exception did not assist the petitioners because they showed no compelling reason for missing the appeal, did not seek condonation, and did not explain the delay in approaching the appellate forum or the writ court. The writ petitions were therefore held not maintainable and rejected.
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