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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...
Summary in relevant legal terminology: Petitioner's plea to quash show-cause notice and corrigendum citing non-compliance with Rule 142 of GST Rules, 2017 was dismissed. Court observed that the notices clearly detailed tax liabilities, enabling petitioner to effectively contest facts. No violation of principles of natural justice occurred. Petitioner has liberty to pursue statutory appeal against impugned annexures before Appellate Authority.
Summary in relevant legal terminology: Petitioner's plea to quash show-cause notice and corrigendum citing non-compliance with Rule 142 of GST Rules, 2017 was dismissed. Court observed that the notices clearly detailed tax liabilities, enabling petitioner to effectively contest facts. No violation of principles of natural justice occurred. Petitioner has liberty to pursue statutory appeal against impugned annexures before Appellate Authority.
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