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...
Rejection of request of the IOC for conversion of DEEC Shipping Bills to Drawback Scheme - Delay between 6 months to 1 year - Period of limitation - If the request / application seeking conversion is made within a specified period, it would enable the department to verify the claim diligently and promptly as also the availability of the documents. - The appeal filed by the Appellant was barred by time and was rightly rejected by the competent authority - AT
Rejection of request of the IOC for conversion of DEEC Shipping Bills to Drawback Scheme - Delay between 6 months to 1 year - Period of limitation - If the request / application seeking conversion is made within a specified period, it would enable the department to verify the claim diligently and promptly as also the availability of the documents. - The appeal filed by the Appellant was barred by time and was rightly rejected by the competent authority - AT
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