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 a case involving a violation of natural justice principles due to the non-receipt of show cause notice or impugned order until a recovery notice was received. The notice for a personal hearing was returned as "no such person in the address." The court noted that the petitioner had proof of residence at the address in question after purchasing a house. Consequently, the court set aside the impugned order but required the petitioner to pay Rs. 50,000 towards the tax demand within three weeks of receiving the court's order. The petition was disposed of accordingly.
The High Court addressed a case involving a violation of natural justice principles due to the non-receipt of show cause notice or impugned order until a recovery notice was received. The notice for a personal hearing was returned as "no such person in the address." The court noted that the petitioner had proof of residence at the address in question after purchasing a house. Consequently, the court set aside the impugned order but required the petitioner to pay Rs. 50,000 towards the tax demand within three weeks of receiving the court's order. The petition was disposed of accordingly.
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