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...
Alternative appellate remedy under GST was treated as the proper course where input tax credit orders were challenged for alleged irregular availment due to belated GSTR filings. The High Court declined to examine the writ petitions on merits and relegated the petitioner to the statutory appellate remedy. It granted liberty to file appeals within two weeks with pre-deposit and delay condonation applications, allowed all legal and factual grounds including later rectification contentions, and left delay to be considered by the appellate authority before any decision on merits.
Alternative appellate remedy under GST was treated as the proper course where input tax credit orders were challenged for alleged irregular availment due to belated GSTR filings. The High Court declined to examine the writ petitions on merits and relegated the petitioner to the statutory appellate remedy. It granted liberty to file appeals within two weeks with pre-deposit and delay condonation applications, allowed all legal and factual grounds including later rectification contentions, and left delay to be considered by the appellate authority before any decision on merits.
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