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...
Applicability of exemption notification - Construction services - services to GDA, U.P. Jal-Nigam and other Government Authorities - construction of 33 and 11 KVA electric substations at Indirapuram, it is also related to transmission of electricity covered by negative list after 01.07.2012 - cover by N.No.45/2010-ST dated 20.07.2010 and N.No..11/2010-ST dated 27.02.2010, the ST & penalty is not sustainable
Applicability of exemption notification - Construction services - services to GDA, U.P. Jal-Nigam and other Government Authorities - construction of 33 and 11 KVA electric substations at Indirapuram, it is also related to transmission of electricity covered by negative list after 01.07.2012 - cover by N.No.45/2010-ST dated 20.07.2010 and N.No..11/2010-ST dated 27.02.2010, the ST & penalty is not sustainable
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