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...
Constitutional validity of amendment to VAT act after amendment to Constitution to introduce GST laws - The legislative competence to amend KVAT Act through Finance Act 5/2018 is not established. It is found from the scope and scheme of powers enjoyed by the Centre and the State as regards the supply of goods and services, power to amend the KVAT Act is unavailable - The amendment to KVAT Act by Finance Act 5/2018 is without competence. - HC
Constitutional validity of amendment to VAT act after amendment to Constitution to introduce GST laws - The legislative competence to amend KVAT Act through Finance Act 5/2018 is not established. It is found from the scope and scheme of powers enjoyed by the Centre and the State as regards the supply of goods and services, power to amend the KVAT Act is unavailable - The amendment to KVAT Act by Finance Act 5/2018 is without competence. - HC
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