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...
Statutory GST pre-deposit and limitation requirements governed the remand of a time-barred appeal rejected for insufficient deposit. The amount previously recovered or paid from the electronic ledger was to be adjusted, subject to verification, towards 50% of the disputed tax required for the appeal. The appellate rejection was quashed on conditions requiring the assessee to deposit the balance as applicable and file a supported reply to the show cause notice, with the impugned order treated as an addendum. Fresh adjudication on merits was directed upon compliance, and bank-account attachment was to be vacated subject to the prescribed conditions.
Statutory GST pre-deposit and limitation requirements governed the remand of a time-barred appeal rejected for insufficient deposit. The amount previously recovered or paid from the electronic ledger was to be adjusted, subject to verification, towards 50% of the disputed tax required for the appeal. The appellate rejection was quashed on conditions requiring the assessee to deposit the balance as applicable and file a supported reply to the show cause notice, with the impugned order treated as an addendum. Fresh adjudication on merits was directed upon compliance, and bank-account attachment was to be vacated subject to the prescribed conditions.
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