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...
Retrospective relaxation of the time limit for claiming input tax credit under section 16(5) can remove the section 16(4) impediment where returns for the relevant period were filed by 30 November 2021; accordingly, the delayed-availment demand for 2018-19 was quashed. Alleged GST short payment and excess credit arising from supplier-return mismatches require factual reconsideration, including verification of claimed voluntary payment and asserted insolvency proceedings involving the service provider. Consequential enhanced penalty depends on the surviving demand and therefore could not be sustained while the remaining issues required fresh adjudication.
Retrospective relaxation of the time limit for claiming input tax credit under section 16(5) can remove the section 16(4) impediment where returns for the relevant period were filed by 30 November 2021; accordingly, the delayed-availment demand for 2018-19 was quashed. Alleged GST short payment and excess credit arising from supplier-return mismatches require factual reconsideration, including verification of claimed voluntary payment and asserted insolvency proceedings involving the service provider. Consequential enhanced penalty depends on the surviving demand and therefore could not be sustained while the remaining issues required fresh adjudication.
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