Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
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...
Parallel CGST and SGST proceedings for irregular input tax credit availment require examination of whether both proceedings concern the same credit-disallowance charge arising from discrepancies between suppliers' GSTR-1 and the taxpayer's GSTR-3B. Applying the Supreme Court's twofold test, the High Court directed the SGST authority to reconsider the taxpayer's reply and documents and determine charge overlap. If the charge is identical to that in the CGST proceedings, it may be dropped; the separate audit-based allegation of underreported tax liability may be adjudicated independently. The assessment order was set aside and remanded for fresh adjudication, with merits left open.
Parallel CGST and SGST proceedings for irregular input tax credit availment require examination of whether both proceedings concern the same credit-disallowance charge arising from discrepancies between suppliers' GSTR-1 and the taxpayer's GSTR-3B. Applying the Supreme Court's twofold test, the High Court directed the SGST authority to reconsider the taxpayer's reply and documents and determine charge overlap. If the charge is identical to that in the CGST proceedings, it may be dropped; the separate audit-based allegation of underreported tax liability may be adjudicated independently. The assessment order was set aside and remanded for fresh adjudication, with merits left open.
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