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...
The High Court addressed the issue of Transitional Input Tax Credit time limitation, ruling that availing credit beyond thirty days is inadmissible, leading to tax recovery with interest and penalty. The court discussed the maintainability of a writ petition u/s Article 226 of the Constitution despite alternative remedies. It held that when a writ petition raises a pure legal question without the need for factual investigation, the High Court can entertain it at its discretion. The court can review decisions of subordinate bodies for jurisdictional errors or violations of natural justice. Regarding time limitation, the court interpreted the General Clauses Act to calculate the thirty-day period u/s CGST Act, 2017, excluding the appointed day. Consequently, the court allowed the petition.
The High Court addressed the issue of Transitional Input Tax Credit time limitation, ruling that availing credit beyond thirty days is inadmissible, leading to tax recovery with interest and penalty. The court discussed the maintainability of a writ petition u/s Article 226 of the Constitution despite alternative remedies. It held that when a writ petition raises a pure legal question without the need for factual investigation, the High Court can entertain it at its discretion. The court can review decisions of subordinate bodies for jurisdictional errors or violations of natural justice. Regarding time limitation, the court interpreted the General Clauses Act to calculate the thirty-day period u/s CGST Act, 2017, excluding the appointed day. Consequently, the court allowed the petition.
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