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...
Petition maintainable, time limitation condoned. Petitioner allowed to file statutory appeal before Appellate Deputy Commissioner (GST), Trichy, upon depositing additional 25% of disputed tax. Appellate authority directed to entertain appeal and dispose it on merits expeditiously within three months of filing, in accordance with law.
Petition maintainable, time limitation condoned. Petitioner allowed to file statutory appeal before Appellate Deputy Commissioner (GST), Trichy, upon depositing additional 25% of disputed tax. Appellate authority directed to entertain appeal and dispose it on merits expeditiously within three months of filing, in accordance with law.
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