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...
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Provisional attachment of property - invocation of provisions of section 83 of the CGST Act against the directors of the petitioner-company - in any case, at this stage, section 83 of the Act does not apply to the directors of the private company.
Provisional attachment of property - invocation of provisions of section 83 of the CGST Act against the directors of the petitioner-company - in any case, at this stage, section 83 of the Act does not apply to the directors of the private company.
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