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...
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Seeking cancellation of the GST registration - The case involved a petitioner seeking cancellation of their GST registration due to the closure of their business operations. Despite two applications for cancellation, the respondent rejected them without providing valid reasons. The High Court found the rejection unjustified, emphasizing that unless the revenue's interests were compromised, there were no grounds for refusal. It ruled in favor of the petitioner, ordering the cancellation of the registration with effect from the date of the initial application. The court clarified that the respondent could still pursue recovery of any dues in accordance with the law.
Seeking cancellation of the GST registration - The case involved a petitioner seeking cancellation of their GST registration due to the closure of their business operations. Despite two applications for cancellation, the respondent rejected them without providing valid reasons. The High Court found the rejection unjustified, emphasizing that unless the revenue's interests were compromised, there were no grounds for refusal. It ruled in favor of the petitioner, ordering the cancellation of the registration with effect from the date of the initial application. The court clarified that the respondent could still pursue recovery of any dues in accordance with the law.
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