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...
Refund - determination of relevant date - refund claim filed after the Final Order was passed by the Tribunal holding that no tax was liable to be paid - the time limit cannot be accounted from the date of payment of tax - date of final order to be considered as relevant date - AT
Refund - determination of relevant date - refund claim filed after the Final Order was passed by the Tribunal holding that no tax was liable to be paid - the time limit cannot be accounted from the date of payment of tax - date of final order to be considered as relevant date - AT
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