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...
Provisional attachment of stock and Bank Accounts - section 83 of the Central Goods and Service Tax Act, 2017 - case of petitioner is that no notice under section 46 was issued at the relevant point of time when the order of provisional attachment was passed - orders of provisional attachment quashed.
Provisional attachment of stock and Bank Accounts - section 83 of the Central Goods and Service Tax Act, 2017 - case of petitioner is that no notice under section 46 was issued at the relevant point of time when the order of provisional attachment was passed - orders of provisional attachment quashed.
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