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...
Imposition of penalty - discrepancy in Form 31 - certain columns were left blank - only carrying of Form 31 has been prescribed but there is no mention that all column should be duly filled and even from the facts on record it is abundantly clear that there was no intention to evade tax and therefore the penalty order which has been issued is clearly arbitrary and liable to be set aside
Imposition of penalty - discrepancy in Form 31 - certain columns were left blank - only carrying of Form 31 has been prescribed but there is no mention that all column should be duly filled and even from the facts on record it is abundantly clear that there was no intention to evade tax and therefore the penalty order which has been issued is clearly arbitrary and liable to be set aside
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