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...
Condonation of delay in filing the revocation application - Revocation of cancellation of registration - The High Court condoned the delay subject to the Petitioner depositing all the taxes, interest, late fee, penalty etc. due and complying with other formalities.
Condonation of delay in filing the revocation application - Revocation of cancellation of registration - The High Court condoned the delay subject to the Petitioner depositing all the taxes, interest, late fee, penalty etc. due and complying with other formalities.
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