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...
Release of attached Bank Accounts as well as godown/office and blocking of credit - section 83 of GST - the order of attachment of bank account is prima facie without authority of law, and the order of blocking of credit is not backed by any statutory provision.
Release of attached Bank Accounts as well as godown/office and blocking of credit - section 83 of GST - the order of attachment of bank account is prima facie without authority of law, and the order of blocking of credit is not backed by any statutory provision.
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