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...
Section 29(3) of CGST Act mandates that cancellation of GST registration does not affect liability to pay tax and other dues. Section 65(1) authorizes audit of any registered person. Petitioner was registered during audit period and show cause notice u/s 73 was issued after audit. Proceedings valid as "registered person" u/s 65 includes those registered during audit period. Petitioner who fraudulently availed ITC and later sought cancellation not entitled to relief. Petition dismissed with cost of Rs. 25,000/-.
Section 29(3) of CGST Act mandates that cancellation of GST registration does not affect liability to pay tax and other dues. Section 65(1) authorizes audit of any registered person. Petitioner was registered during audit period and show cause notice u/s 73 was issued after audit. Proceedings valid as "registered person" u/s 65 includes those registered during audit period. Petitioner who fraudulently availed ITC and later sought cancellation not entitled to relief. Petition dismissed with cost of Rs. 25,000/-.
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