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 considered a challenge to an order u/s WBGST Act due to a 32-day delay in filing an appeal and non-deposit of pre-deposit. The petitioner provided relevant documents supporting the case. The impugned order was set aside, and the matter was remanded to the appellate authority for a merit-based appeal hearing. The petitioner was directed to make a statutory pre-deposit of 10% within 10 days and provide proof of payment to the appellate authority. The petition was disposed of by way of remand.
The High Court considered a challenge to an order u/s WBGST Act due to a 32-day delay in filing an appeal and non-deposit of pre-deposit. The petitioner provided relevant documents supporting the case. The impugned order was set aside, and the matter was remanded to the appellate authority for a merit-based appeal hearing. The petitioner was directed to make a statutory pre-deposit of 10% within 10 days and provide proof of payment to the appellate authority. The petition was disposed of by way of remand.
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