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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Condonation of delay in filing appeal - Applicability of limitation act - the appellate authority did have the power to condone the delay in filing an appeal beyond the prescribed period under Section 107 of the Act of 2017. This decision was based on the principle that the Act of 1963’s provisions, particularly Section 29(2), were not expressly or impliedly excluded by Section 107 of the Act of 2017. Consequently, the appellate authority must consider the appeal on its merits, giving the petitioner an opportunity for a hearing. The court held that the petitioner's health issues constituted sufficient cause for the delay in filing the appeal. - HC
Condonation of delay in filing appeal - Applicability of limitation act - the appellate authority did have the power to condone the delay in filing an appeal beyond the prescribed period under Section 107 of the Act of 2017. This decision was based on the principle that the Act of 1963’s provisions, particularly Section 29(2), were not expressly or impliedly excluded by Section 107 of the Act of 2017. Consequently, the appellate authority must consider the appeal on its merits, giving the petitioner an opportunity for a hearing. The court held that the petitioner's health issues constituted sufficient cause for the delay in filing the appeal. - HC
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