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 determination of tax under best judgment assessment - The petitioner challenged an ex-parte assessment order arguing that their statutory return in Form GSTR-3B for March 2023 was valid and should take precedence over the assessment order. They also contended that financial constraints prevented timely filing of the return, leading to a best judgment assessment. However, the petitioner failed to avail themselves of the statutory remedy of filing an appeal against the assessment within the prescribed period. The court, citing precedent, concluded that the writ petition was not maintainable due to the petitioner's failure to exhaust the statutory remedy of appeal. As a result, the court dismissed the petition.
Validity of determination of tax under best judgment assessment - The petitioner challenged an ex-parte assessment order arguing that their statutory return in Form GSTR-3B for March 2023 was valid and should take precedence over the assessment order. They also contended that financial constraints prevented timely filing of the return, leading to a best judgment assessment. However, the petitioner failed to avail themselves of the statutory remedy of filing an appeal against the assessment within the prescribed period. The court, citing precedent, concluded that the writ petition was not maintainable due to the petitioner's failure to exhaust the statutory remedy of appeal. As a result, the court dismissed the petition.
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