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...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Petitioner directed to file statutory appeal u/s 107 of TNGST Act, 2017 before Appellate Deputy Commissioner (Appeals), Tirunelveli within 30 days from receipt of order regarding wrong credit entry rectified in GSTR 3B for May 2019. Appellate Authority to consider appeal on merits without limitation and dispose within 5 months after pre-deposit of amount by petitioner as per Section 107. Petition dismissed.
Petitioner directed to file statutory appeal u/s 107 of TNGST Act, 2017 before Appellate Deputy Commissioner (Appeals), Tirunelveli within 30 days from receipt of order regarding wrong credit entry rectified in GSTR 3B for May 2019. Appellate Authority to consider appeal on merits without limitation and dispose within 5 months after pre-deposit of amount by petitioner as per Section 107. Petition dismissed.
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