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...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Reward under the informant guidelines was treated as ex gratia and subject to the competent authority's discretion, with relaxation beyond the prescribed ceiling resting with the Full Board. The informant had accepted that the payment was non-contractual and would not be challenged in court. After re-examining the tax recovery, supplied information and weightage methodology, the Board recalculated the reward and found the earlier recommendation incorrect. The Court declined to substitute its own assessment, holding that writ interference was unavailable absent manifest illegality or patent arbitrariness. The enhanced claim was rejected and the writ petition dismissed.
Reward under the informant guidelines was treated as ex gratia and subject to the competent authority's discretion, with relaxation beyond the prescribed ceiling resting with the Full Board. The informant had accepted that the payment was non-contractual and would not be challenged in court. After re-examining the tax recovery, supplied information and weightage methodology, the Board recalculated the reward and found the earlier recommendation incorrect. The Court declined to substitute its own assessment, holding that writ interference was unavailable absent manifest illegality or patent arbitrariness. The enhanced claim was rejected and the writ petition dismissed.
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