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...
Levy of Interest on Entry tax - the party challenging the consequential order is obliged to challenge the basic order also and only if the same is found to be illegal the correctness of the consequential order can be examined.
Levy of Interest on Entry tax - the party challenging the consequential order is obliged to challenge the basic order also and only if the same is found to be illegal the correctness of the consequential order can be examined.
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