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...
Drawback Claim under S.no. 48026210 – export of plain paper cut in size - Quality of goods – onus was on department and not on respondent, to prove nature of goods – Nothing substantial could be brought on record to prove that goods were other than prime in nature - CGOVT
Drawback Claim under S.no. 48026210 – export of plain paper cut in size - Quality of goods – onus was on department and not on respondent, to prove nature of goods – Nothing substantial could be brought on record to prove that goods were other than prime in nature - CGOVT
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