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...
Input tax credit on purchases made while the supplier was shown as registered on the GST portal was not finally decided on merits, because the High Court found a prima facie case for interference and required fresh, reasoned reconsideration. The impugned order denying credit was quashed, and the authority was directed to reconsider the claim in the light of the Division Bench rulings in Shyamal Mal Paul and Jyoti Tar Products, including the effect of later retrospective cancellation of the supplier's registration on invoices issued during the relevant period. Entitlement to the disputed credit was left open.
Input tax credit on purchases made while the supplier was shown as registered on the GST portal was not finally decided on merits, because the High Court found a prima facie case for interference and required fresh, reasoned reconsideration. The impugned order denying credit was quashed, and the authority was directed to reconsider the claim in the light of the Division Bench rulings in Shyamal Mal Paul and Jyoti Tar Products, including the effect of later retrospective cancellation of the supplier's registration on invoices issued during the relevant period. Entitlement to the disputed credit was left open.
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