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...
Revocation of Customs Broker License - risky exporters involved in IGST refund frauds - reliane placed on reports of the jurisdictional officer - it is not the responsibility of the customs broker to physically go and verify the existence of each exporter at every location, let alone keep track as to whether the exporters shifted their place of business. - the exporters had taken ineligible ITC, which even if correct cannot be a factor for revoking the customs broker license of the appellant. - AT
Revocation of Customs Broker License - risky exporters involved in IGST refund frauds - reliane placed on reports of the jurisdictional officer - it is not the responsibility of the customs broker to physically go and verify the existence of each exporter at every location, let alone keep track as to whether the exporters shifted their place of business. - the exporters had taken ineligible ITC, which even if correct cannot be a factor for revoking the customs broker license of the appellant. - AT
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