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...
Imposition of a penalty without issuing a show cause notice or affording a hearing breaches the statutory discipline governing penalties and the principles of natural justice. As the revenue did not dispute that no notice initiating penalty proceedings was issued, the High Court found the petitioner had been denied the required opportunity to respond. The penalty was therefore unsustainable, and the writ petition was disposed of accordingly.
Imposition of a penalty without issuing a show cause notice or affording a hearing breaches the statutory discipline governing penalties and the principles of natural justice. As the revenue did not dispute that no notice initiating penalty proceedings was issued, the High Court found the petitioner had been denied the required opportunity to respond. The penalty was therefore unsustainable, and the writ petition was disposed of accordingly.
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