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...
Maintainability of petition - availability of alternative remedy - imposition of tax and penalty - clerical error or not - In the circumstances equally efficacious remedy is prescribed by law for the petitioner. Further the matter does not stand in the footing of error or oversight or a slip. As such, the matter ought to have been agitated before the appellate authority as per law - petition dismissed.
Maintainability of petition - availability of alternative remedy - imposition of tax and penalty - clerical error or not - In the circumstances equally efficacious remedy is prescribed by law for the petitioner. Further the matter does not stand in the footing of error or oversight or a slip. As such, the matter ought to have been agitated before the appellate authority as per law - petition dismissed.
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