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...
Non-compliance with principles of natural justice due to non-service of show cause notice. Consultant unaware of proceedings as notices uploaded on GST portal's "View Additional Notices and Orders" tab. Tax demand confirmed for non-response to show cause notice. Considering unawareness, petitioner granted opportunity to contest tax demand by remitting 15% of disputed tax within 15 days, quashing original order subject to this condition. Petitioner had already remitted 10% for statutory appeal.
Non-compliance with principles of natural justice due to non-service of show cause notice. Consultant unaware of proceedings as notices uploaded on GST portal's "View Additional Notices and Orders" tab. Tax demand confirmed for non-response to show cause notice. Considering unawareness, petitioner granted opportunity to contest tax demand by remitting 15% of disputed tax within 15 days, quashing original order subject to this condition. Petitioner had already remitted 10% for statutory appeal.
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