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 assessment order - The High Court opined that the challenge to the assessment order did not warrant interference under Article 226 of the Constitution of India. Instead, the petitioner was advised to pursue the statutory appeal process under Section 107 of the GST Act before the appellate authority.
Validity of assessment order - The High Court opined that the challenge to the assessment order did not warrant interference under Article 226 of the Constitution of India. Instead, the petitioner was advised to pursue the statutory appeal process under Section 107 of the GST Act before the appellate authority.
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