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...
Validity of provisional attachment order - benefit of Input Tax Credit availed from invoices issued from non-existing firms - It observes that the impugned order lacks proper grounds and reasons for the provisional attachment, violating the principles outlined in Section 83 and Rule 159(5) of the CGST Rules. - Citing precedents from the Gujarat High Court and the Andhra Pradesh High Court, the court emphasizes the necessity for the attachment order to disclose reasons and grounds. - Consequently, the court sets aside the impugned order of provisional attachment, affirming the petitioner's contention regarding the lack of proper reasoning.
Validity of provisional attachment order - benefit of Input Tax Credit availed from invoices issued from non-existing firms - It observes that the impugned order lacks proper grounds and reasons for the provisional attachment, violating the principles outlined in Section 83 and Rule 159(5) of the CGST Rules. - Citing precedents from the Gujarat High Court and the Andhra Pradesh High Court, the court emphasizes the necessity for the attachment order to disclose reasons and grounds. - Consequently, the court sets aside the impugned order of provisional attachment, affirming the petitioner's contention regarding the lack of proper reasoning.
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