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...
Validity of assessment order - Discrepancy Nos. 1, 2, 10, and 11: The discrepancies include issues such as non-GST supplies, alleged mismatch between GSTR-3B and GSTR-1 returns, indirect income, and payment of rent for commercial purposes. - The High court quashes the assessment order in part (related to Discrepancy Nos. 1, 2, 10, and 11) and remands the matter for re-consideration. A fresh show cause notice is allowed for Discrepancy No. 2.
Validity of assessment order - Discrepancy Nos. 1, 2, 10, and 11: The discrepancies include issues such as non-GST supplies, alleged mismatch between GSTR-3B and GSTR-1 returns, indirect income, and payment of rent for commercial purposes. - The High court quashes the assessment order in part (related to Discrepancy Nos. 1, 2, 10, and 11) and remands the matter for re-consideration. A fresh show cause notice is allowed for Discrepancy No. 2.
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