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...
In a writ challenge to denial of input tax credit, the High Court held that the genuineness of supply required a fuller examination where the supplier was registered during the relevant period, the invoices reflected vehicle details, and the petitioner asserted that transport was arranged by the supplier and tax had been paid on the supplies. The order was unsustainable because the proposal was confirmed merely for want of lorry receipts and weighment slips, without considering that material evidence. The impugned order was set aside and the matter remanded for fresh consideration, with liberty to file additional documents and after affording a reasonable opportunity of hearing.
In a writ challenge to denial of input tax credit, the High Court held that the genuineness of supply required a fuller examination where the supplier was registered during the relevant period, the invoices reflected vehicle details, and the petitioner asserted that transport was arranged by the supplier and tax had been paid on the supplies. The order was unsustainable because the proposal was confirmed merely for want of lorry receipts and weighment slips, without considering that material evidence. The impugned order was set aside and the matter remanded for fresh consideration, with liberty to file additional documents and after affording a reasonable opportunity of hearing.
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