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...
A payment made during search proceedings is not voluntary merely because it is routed through Form GST DRC-03; for Section 74(5) to apply, the record must show independent self-ascertainment or prior ascertainment of liability. On the facts described, no notice had been issued, the search was still continuing, and the petitioner's records and devices remained under departmental control, so the deposit was treated as involuntary and refundable. The declaration in DRC-03 and the absence of DRC-04 were only relevant circumstances, not conclusive proof of voluntariness. Interest on the refund was left open because tax liability had not yet been finally adjudicated.
A payment made during search proceedings is not voluntary merely because it is routed through Form GST DRC-03; for Section 74(5) to apply, the record must show independent self-ascertainment or prior ascertainment of liability. On the facts described, no notice had been issued, the search was still continuing, and the petitioner's records and devices remained under departmental control, so the deposit was treated as involuntary and refundable. The declaration in DRC-03 and the absence of DRC-04 were only relevant circumstances, not conclusive proof of voluntariness. Interest on the refund was left open because tax liability had not yet been finally adjudicated.
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