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...
Un-denatured Extra Neutral Alcohol was subjected to GST levy. Respondent issued show-cause notice to petitioner, allowing opportunity for written explanation and personal hearing. Petitioner approached court seeking quashing of notice without submitting explanation. Supreme Court disapproved approaching courts against show-cause notices without exhausting remedies. Petition dismissed as not maintainable for failure to avail opportunity for written explanation.
Un-denatured Extra Neutral Alcohol was subjected to GST levy. Respondent issued show-cause notice to petitioner, allowing opportunity for written explanation and personal hearing. Petitioner approached court seeking quashing of notice without submitting explanation. Supreme Court disapproved approaching courts against show-cause notices without exhausting remedies. Petition dismissed as not maintainable for failure to avail opportunity for written explanation.
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