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...
Delay in seeking revocation of the GST cancellation - bonafide reasons and sufficient cause - the Appellate Authority / respondent No.1 clearly committed an error in summarily rejecting the appeal filed by the petitioner and also rejecting the request to condone the delay in filing the appeal without assigning proper, valid and cogent reasons and that the same deserves to be set aside. - HC
Delay in seeking revocation of the GST cancellation - bonafide reasons and sufficient cause - the Appellate Authority / respondent No.1 clearly committed an error in summarily rejecting the appeal filed by the petitioner and also rejecting the request to condone the delay in filing the appeal without assigning proper, valid and cogent reasons and that the same deserves to be set aside. - HC
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