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 reviewed the validity of an assessment where only one day was given to respond to a show cause notice, deeming it unreasonable and a violation of natural justice. The petitioner submitted evidence from a bank stating a lesser amount received than assessed. Consequently, the court set aside the order and remanded for reconsideration, noting the failure to consider the evidence. The court allowed the assessee's appeal, finding the assessment order unsustainable.
The High Court reviewed the validity of an assessment where only one day was given to respond to a show cause notice, deeming it unreasonable and a violation of natural justice. The petitioner submitted evidence from a bank stating a lesser amount received than assessed. Consequently, the court set aside the order and remanded for reconsideration, noting the failure to consider the evidence. The court allowed the assessee's appeal, finding the assessment order unsustainable.
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