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...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Cancellation of CGST registration - defective Show Cause Notice - The petitioner argued that the notice lacked essential details regarding alleged irregularities in invoices or bills, hindering their ability to respond adequately. The court, recognizing the deficiency in the notice, directed the respondent to furnish all necessary details to the petitioner within one week. Subsequently, the petitioner was granted time to respond, and the respondents were instructed to adjudicate the matter impartially within a stipulated timeframe.
Cancellation of CGST registration - defective Show Cause Notice - The petitioner argued that the notice lacked essential details regarding alleged irregularities in invoices or bills, hindering their ability to respond adequately. The court, recognizing the deficiency in the notice, directed the respondent to furnish all necessary details to the petitioner within one week. Subsequently, the petitioner was granted time to respond, and the respondents were instructed to adjudicate the matter impartially within a stipulated timeframe.
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