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 assessment order based on disparity between the petitioner's GSTR 3B return and the supplier's GSTR 1 return. The petitioner's explanation for the disparity was noted, attributing it to the supplier's error in reporting turnover. The court found the petitioner negligent for not uploading the reply and not participating in proceedings. The petitioner agreed to remit 10% of the disputed demand for a remand. In the interest of justice, the court quashed the order, allowing the petitioner to contest the tax demand by placing relevant documents on record. The impugned order was set aside on the condition of remitting 10% of the disputed tax demand within two weeks.
The High Court considered a challenge to an assessment order based on disparity between the petitioner's GSTR 3B return and the supplier's GSTR 1 return. The petitioner's explanation for the disparity was noted, attributing it to the supplier's error in reporting turnover. The court found the petitioner negligent for not uploading the reply and not participating in proceedings. The petitioner agreed to remit 10% of the disputed demand for a remand. In the interest of justice, the court quashed the order, allowing the petitioner to contest the tax demand by placing relevant documents on record. The impugned order was set aside on the condition of remitting 10% of the disputed tax demand within two weeks.
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