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...
The High Court directed the respondents to allow the petitioner, a small businessman, to upload the input tax credit certificate in the web portal by condoning the delay of 2 days in filing Form GST ITC-01 within the stipulated 30 days. The delay occurred due to the COVID-19 period, and the petitioner's application for withdrawal from the composition scheme was approved on 12th November 2021. The Joint Commissioner had accepted the petitioner's explanation and found the delay condonable, but did not identify any provision to allow it. The High Court held that Rule 40(1)(b) permits condonation of delay and directed the respondents to condone the delay and permit the petitioner to file Form GST ITC-01 in the peculiar circumstances.
The High Court directed the respondents to allow the petitioner, a small businessman, to upload the input tax credit certificate in the web portal by condoning the delay of 2 days in filing Form GST ITC-01 within the stipulated 30 days. The delay occurred due to the COVID-19 period, and the petitioner's application for withdrawal from the composition scheme was approved on 12th November 2021. The Joint Commissioner had accepted the petitioner's explanation and found the delay condonable, but did not identify any provision to allow it. The High Court held that Rule 40(1)(b) permits condonation of delay and directed the respondents to condone the delay and permit the petitioner to file Form GST ITC-01 in the peculiar circumstances.
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