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...
Page of 4790
Press 'Enter' after typing page number.
481 to 500 of 95794 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Where a statutory rectification remedy is available against an order disallowing input tax credit, the writ court will not examine whether the claim falls within the retrospectively extended cases at that stage. The Court held that the issue should first be considered by the competent authority in rectification proceedings, particularly where paragraph 3.5 provides such a remedy after an order under section 73 and no appeal has been filed. The writ petition was disposed of without deciding the merits, and the petitioner was given liberty to file a rectification application, which the authority must hear and decide in accordance with law.
Where a statutory rectification remedy is available against an order disallowing input tax credit, the writ court will not examine whether the claim falls within the retrospectively extended cases at that stage. The Court held that the issue should first be considered by the competent authority in rectification proceedings, particularly where paragraph 3.5 provides such a remedy after an order under section 73 and no appeal has been filed. The writ petition was disposed of without deciding the merits, and the petitioner was given liberty to file a rectification application, which the authority must hear and decide in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4790
Join Channel
TaxTMI 
