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...
Uploading GST notices and the adjudication order under the portal's 'Additional Notices and Orders' tab was treated as insufficient statutory communication. Fixing a personal hearing before expiry of the period allowed for a reply deprived the taxpayer of an effective opportunity to respond and constituted a breach of natural justice in ex parte adjudication. The ex parte order was set aside, with permission to file a reply and a direction for fresh reasoned adjudication after hearing. A time-barred appeal against a separate DRC-OIA intimation did not affect the maintainability of a writ petition challenging the adjudication order.
Uploading GST notices and the adjudication order under the portal's 'Additional Notices and Orders' tab was treated as insufficient statutory communication. Fixing a personal hearing before expiry of the period allowed for a reply deprived the taxpayer of an effective opportunity to respond and constituted a breach of natural justice in ex parte adjudication. The ex parte order was set aside, with permission to file a reply and a direction for fresh reasoned adjudication after hearing. A time-barred appeal against a separate DRC-OIA intimation did not affect the maintainability of a writ petition challenging the adjudication order.
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