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...
Legality of adjustment of amount against the arrears out of the refund amount - at the time when the impugned demand with interest and penalty was adjusted from the refund, there was not only no stay against the recovery of the said dues nor was any stay application pending with regard thereto - adjustment confirmed - AT
Legality of adjustment of amount against the arrears out of the refund amount - at the time when the impugned demand with interest and penalty was adjusted from the refund, there was not only no stay against the recovery of the said dues nor was any stay application pending with regard thereto - adjustment confirmed - AT
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