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...
Condoning the delay in preferring the refund application - Delegation of power - The circular authorises the Principal Commissioner to consider even the merits of the refund claim while exercising the delegated power u/s 119(2)(b) of the Act. This is plainly illegal for the mandate of the Act cannot be circumvented through any administrative circular issued by the Board. - HC
Condoning the delay in preferring the refund application - Delegation of power - The circular authorises the Principal Commissioner to consider even the merits of the refund claim while exercising the delegated power u/s 119(2)(b) of the Act. This is plainly illegal for the mandate of the Act cannot be circumvented through any administrative circular issued by the Board. - HC
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