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...
Levy of penalty - e-way bill had expired four days prior to the date of detention - existence of mens rea - The High Court found no evidence of intent to evade tax in the present case, considering the accompanying documents and the explanation for the delay in movement. - The failure to extend the e-way bill was viewed as a technical breach, insufficient for penalty under Section 129(3) of the Act.
Levy of penalty - e-way bill had expired four days prior to the date of detention - existence of mens rea - The High Court found no evidence of intent to evade tax in the present case, considering the accompanying documents and the explanation for the delay in movement. - The failure to extend the e-way bill was viewed as a technical breach, insufficient for penalty under Section 129(3) of the Act.
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