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...
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Overlapping of SCN - Jurisdiction - the summary notice was issued by one officer and the detailed notice was issued by another officer - it would be appropriate for the petitioner to approach and raise all their grievances before the respondent. - HC
Overlapping of SCN - Jurisdiction - the summary notice was issued by one officer and the detailed notice was issued by another officer - it would be appropriate for the petitioner to approach and raise all their grievances before the respondent. - HC
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