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...
Condonation of delay in a statutory GST appeal is discussed in the context of recovery proceedings initiated while a belated appeal against an adjudication order remains pending. The note describes circumstances in which, owing to the assessee's factual challenge to tax liability and the particular facts presented, delayed appellate access may be permitted and recovery action, including bank-account recovery, may be set aside. It also highlights that condonation does not determine the underlying tax demand: the appellate authority must examine the merits independently, with all contentions on liability remaining open.
Condonation of delay in a statutory GST appeal is discussed in the context of recovery proceedings initiated while a belated appeal against an adjudication order remains pending. The note describes circumstances in which, owing to the assessee's factual challenge to tax liability and the particular facts presented, delayed appellate access may be permitted and recovery action, including bank-account recovery, may be set aside. It also highlights that condonation does not determine the underlying tax demand: the appellate authority must examine the merits independently, with all contentions on liability remaining open.
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