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...
Writ jurisdiction was declined where a statutory appellate remedy under GST was available. The petitioner was permitted to file the appeal within the time granted, along with a delay condonation application and the statutory pre-deposit, and was allowed to urge all factual and legal grounds before the appellate authority. The appellate authority was directed to consider the reasons for delay and, if satisfied, decide the appeal on merits. Coercive steps pursuant to the impugned garnishee notices were stayed only for the limited period granted to file the appeal.
Writ jurisdiction was declined where a statutory appellate remedy under GST was available. The petitioner was permitted to file the appeal within the time granted, along with a delay condonation application and the statutory pre-deposit, and was allowed to urge all factual and legal grounds before the appellate authority. The appellate authority was directed to consider the reasons for delay and, if satisfied, decide the appeal on merits. Coercive steps pursuant to the impugned garnishee notices were stayed only for the limited period granted to file the appeal.
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