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...
E-Way Bill requirements extend to movement of goods for reasons other than supply, including return of an excavator from a work site to registered premises. Ownership and return to the owner's premises do not independently remove that requirement. A short-distance exemption must be established with satisfactory evidence that the movement falls within Rule 138(14) or an applicable notification. Failure to prove the exemption, or to clarify the tax treatment of consideration for use of the equipment, may prevent the breach from being treated as merely procedural and may support tax-evasion consequences under CGST/UPGST enforcement provisions.
E-Way Bill requirements extend to movement of goods for reasons other than supply, including return of an excavator from a work site to registered premises. Ownership and return to the owner's premises do not independently remove that requirement. A short-distance exemption must be established with satisfactory evidence that the movement falls within Rule 138(14) or an applicable notification. Failure to prove the exemption, or to clarify the tax treatment of consideration for use of the equipment, may prevent the breach from being treated as merely procedural and may support tax-evasion consequences under CGST/UPGST enforcement provisions.
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