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...
CENVAT Credit - the appellants are not allowed to utilize the Cenvat credit lying in their Cenvat credit account. But there is no provision that “how the same shall be recovered” - Rule 14 is not applicable in the situation.
CENVAT Credit - the appellants are not allowed to utilize the Cenvat credit lying in their Cenvat credit account. But there is no provision that “how the same shall be recovered” - Rule 14 is not applicable in the situation.
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