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...
Petitioner challenged order u/s 74 of TNGST Act, 2017 for assessment year 2017-18 due to mismatch between GSTR 3B and auto-populated GSTR 2A regarding input tax credit. Court held that respondent failed to consider changes in CGST Rules, 2017, particularly Rule 36(4). Difference between GSTR 2A and GSTR 3B attributable to mismatch for supplies by RAMCO, constituting 10.53% of total credit, less than 20% as per amended Rule 36(4) till 09.10.2019. Impugned order set aside, case remitted to respondent to pass fresh orders considering amended provisions under Notification No. 49/2019-Central Tax. Recovery proceedings kept in abeyance pending remand orders. Petition allowed by way of remand.
Petitioner challenged order u/s 74 of TNGST Act, 2017 for assessment year 2017-18 due to mismatch between GSTR 3B and auto-populated GSTR 2A regarding input tax credit. Court held that respondent failed to consider changes in CGST Rules, 2017, particularly Rule 36(4). Difference between GSTR 2A and GSTR 3B attributable to mismatch for supplies by RAMCO, constituting 10.53% of total credit, less than 20% as per amended Rule 36(4) till 09.10.2019. Impugned order set aside, case remitted to respondent to pass fresh orders considering amended provisions under Notification No. 49/2019-Central Tax. Recovery proceedings kept in abeyance pending remand orders. Petition allowed by way of remand.
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