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...
Seeking activation of GSTIN and granting final certificate of registration to the Petitioners from 01.07.2017 - The case involved a dispute regarding the activation of the petitioner's GSTIN under the Goods and Services Tax (GST) regime. Technical glitches initially resulted in the linkage of the petitioner's GSTIN to the PAN of a partnership firm instead of the proprietor's PAN. As a consequence, the petitioner faced challenges in availing input tax credit for purchases made during the transition period. - The High Court found merit in the petitioner's argument, ruling that they were not responsible for the initial technical errors. The Court ordered the activation of the correct GSTIN with retroactive effect from July 1, 2017, allowing the petitioner to avail input tax credit for the relevant period.
Seeking activation of GSTIN and granting final certificate of registration to the Petitioners from 01.07.2017 - The case involved a dispute regarding the activation of the petitioner's GSTIN under the Goods and Services Tax (GST) regime. Technical glitches initially resulted in the linkage of the petitioner's GSTIN to the PAN of a partnership firm instead of the proprietor's PAN. As a consequence, the petitioner faced challenges in availing input tax credit for purchases made during the transition period. - The High Court found merit in the petitioner's argument, ruling that they were not responsible for the initial technical errors. The Court ordered the activation of the correct GSTIN with retroactive effect from July 1, 2017, allowing the petitioner to avail input tax credit for the relevant period.
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