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...
Territorial jurisdiction in writ proceedings depends on where the cause of action arises, and a GST assessment challenge must be filed before the forum connected with the impugned order. Here, the assessment order was passed by the proper officer at Chandigarh, and the dispute stemmed from the return filed there, so no part of the cause of action arose within Patna HC's jurisdiction. The petitioner's lease of parking space at Patna was held insufficient to confer jurisdiction. The writ petition was therefore not maintainable, with liberty to approach the competent forum.
Territorial jurisdiction in writ proceedings depends on where the cause of action arises, and a GST assessment challenge must be filed before the forum connected with the impugned order. Here, the assessment order was passed by the proper officer at Chandigarh, and the dispute stemmed from the return filed there, so no part of the cause of action arose within Patna HC's jurisdiction. The petitioner's lease of parking space at Patna was held insufficient to confer jurisdiction. The writ petition was therefore not maintainable, with liberty to approach the competent forum.
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