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...
Transitional Credit - transition to GST regime - prayer to Nodal Officer, to forward writ petitioner's file to fourth respondent for reopening the aforesaid TRAN-01 - Officer director to pass a speaking order after hearing on the issues of short credit and manual filing.
Transitional Credit - transition to GST regime - prayer to Nodal Officer, to forward writ petitioner's file to fourth respondent for reopening the aforesaid TRAN-01 - Officer director to pass a speaking order after hearing on the issues of short credit and manual filing.
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