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...
Service of SCN - Breach of principles of natural justice - intimation and SCN uploaded on the “View Additional Notices and Orders” tab on the GST portal and not communicated to the petitioner through any other mode - Upon reviewing the impugned order, the High Court observes that the tax proposal was confirmed solely because the petitioner failed to reply to the show cause notice by enclosing relevant documents. The Court decides to set aside the impugned order and remand the matter for reconsideration. The petitioner is required to remit 10% of the disputed tax demand within three weeks from receiving a copy of the order. Additionally, the petitioner is allowed to submit a reply to the show cause notice within this period.
Service of SCN - Breach of principles of natural justice - intimation and SCN uploaded on the “View Additional Notices and Orders” tab on the GST portal and not communicated to the petitioner through any other mode - Upon reviewing the impugned order, the High Court observes that the tax proposal was confirmed solely because the petitioner failed to reply to the show cause notice by enclosing relevant documents. The Court decides to set aside the impugned order and remand the matter for reconsideration. The petitioner is required to remit 10% of the disputed tax demand within three weeks from receiving a copy of the order. Additionally, the petitioner is allowed to submit a reply to the show cause notice within this period.
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