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...
Advance Ruling application maintainable for recipient liable to pay tax on reverse charge basis, despite definition of 'advance ruling' - Section 95 to be interpreted contextually - Fiction u/s 9(3) brings recipient within ambit of Chapter XVII for seeking Advance Ruling - Application erroneously rejected at threshold u/s 98(2) - No appeal lies against rejection u/s 98(2) - Matter remitted to AAR to decide application afresh u/s 98(4) - Impugned order set aside - Petition allowed by way of remand.
Advance Ruling application maintainable for recipient liable to pay tax on reverse charge basis, despite definition of 'advance ruling' - Section 95 to be interpreted contextually - Fiction u/s 9(3) brings recipient within ambit of Chapter XVII for seeking Advance Ruling - Application erroneously rejected at threshold u/s 98(2) - No appeal lies against rejection u/s 98(2) - Matter remitted to AAR to decide application afresh u/s 98(4) - Impugned order set aside - Petition allowed by way of remand.
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