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...
Refund of the unutilized ITC of GST Compensation Cess on coal - zero rated supply - rejection of refund on the ground of time limitation - Vires of Clause 5 of the impugned Notification No. 53/2023 – The court held that the notification’s Clause 5 is clear in its stipulation that no appeal can be filed for issues not involving tax. The court found no grounds to challenge the clause’s constitutional validity. - The court determined that the order was indeed communicated when uploaded on the portal, thus initiating the statutory period for filing appeals. It rejected the petitioner’s claim that the physical receipt of the order marked the start of the appeal period.
Refund of the unutilized ITC of GST Compensation Cess on coal - zero rated supply - rejection of refund on the ground of time limitation - Vires of Clause 5 of the impugned Notification No. 53/2023 – The court held that the notification’s Clause 5 is clear in its stipulation that no appeal can be filed for issues not involving tax. The court found no grounds to challenge the clause’s constitutional validity. - The court determined that the order was indeed communicated when uploaded on the portal, thus initiating the statutory period for filing appeals. It rejected the petitioner’s claim that the physical receipt of the order marked the start of the appeal period.
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