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...
Grant of statutory bail - This petition is allowed to the extent that as regards the provisions of the HGST Act, 2017, the FIR is hereby quashed; but with it made absolutely clear that as regards the offences alleged to have been committed in terms of Sections 420, 467, 468, 471, 201, 120-B of the IPC, such proceedings would continue and be taken to their logical conclusion by the investigating agency in Haryana and the competent court to which the report under Section 173 Cr.P.C. is submitted. - HC
Grant of statutory bail - This petition is allowed to the extent that as regards the provisions of the HGST Act, 2017, the FIR is hereby quashed; but with it made absolutely clear that as regards the offences alleged to have been committed in terms of Sections 420, 467, 468, 471, 201, 120-B of the IPC, such proceedings would continue and be taken to their logical conclusion by the investigating agency in Haryana and the competent court to which the report under Section 173 Cr.P.C. is submitted. - HC
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