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...
Detention of vehicle as well as goods - whether carrying Lorry Receipt issued by the transporter is not a requirement prescribed under rule 138A(1) of the GST rules? - Prima facie case is in favor of assessee.
Detention of vehicle as well as goods - whether carrying Lorry Receipt issued by the transporter is not a requirement prescribed under rule 138A(1) of the GST rules? - Prima facie case is in favor of assessee.
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