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...
Refund claim alongwith interest - AO did not accept the VAT returns - it is mandatory that a notice u/s 74(8) of the DVAT Act is issued for triggering the deeming provisions of Section 74(9) of the DVAT Act. - In the given facts, the petitioner’s prayer for refund of the amount along with interest cannot be acceded to at this stage - Respondents directed to pass an appropriate order, in compliance with the order passed by the Tribunal - HC
Refund claim alongwith interest - AO did not accept the VAT returns - it is mandatory that a notice u/s 74(8) of the DVAT Act is issued for triggering the deeming provisions of Section 74(9) of the DVAT Act. - In the given facts, the petitioner’s prayer for refund of the amount along with interest cannot be acceded to at this stage - Respondents directed to pass an appropriate order, in compliance with the order passed by the Tribunal - HC
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