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 of appeal - Detention of seized goods - In the case on hand, the order is passed under Section 129 of the CGST Act and the goods seized is Arecanut and it is not in respect of any documents. Therefore, the petitioner has an alternative and efficacious remedy of appeal under Section 107 of the CGST Act. - HC
Maintainability of petition - availability of alternative remedy of appeal - Detention of seized goods - In the case on hand, the order is passed under Section 129 of the CGST Act and the goods seized is Arecanut and it is not in respect of any documents. Therefore, the petitioner has an alternative and efficacious remedy of appeal under Section 107 of the CGST Act. - HC
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