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...
A High Court granted interim protection in a GST matter by deferring adjudication where the writ petitions directly challenged the jurisdiction and validity of show-cause notices issued in Form GST DRG-01. The court noted that the rejection of adjournment was technically in line with law because no stay had been granted, but held that fixing final personal hearing for the very next day, with an indication of an ex parte final order, reflected undue haste. On a prima facie view, interference was necessary to preserve the subject matter of the writ petitions, so the hearing was to be adjourned and refixed after the writ petitions were taken up.
A High Court granted interim protection in a GST matter by deferring adjudication where the writ petitions directly challenged the jurisdiction and validity of show-cause notices issued in Form GST DRG-01. The court noted that the rejection of adjournment was technically in line with law because no stay had been granted, but held that fixing final personal hearing for the very next day, with an indication of an ex parte final order, reflected undue haste. On a prima facie view, interference was necessary to preserve the subject matter of the writ petitions, so the hearing was to be adjourned and refixed after the writ petitions were taken up.
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