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...
The impugned orders u/s 16(2)(c) of the CGST/DGST Act, 2017 demanding excess Input Tax Credit (ITC) due to non-reconciliation of information are set aside as they lack reasoning and violate principles of natural justice by not dealing with explanations submitted. The Court noticed a pattern of unreasoned orders being passed near the limitation period's expiry, merely reproducing show cause notice details without addressing taxpayer explanations. The respondent conceded the retrospective GST registration cancellation of M/s Feron Life Sciences was restored, a relevant factor for considering the petitioner's demand. Consequently, the matter is remanded to the Proper Officer for fresh consideration, examining the petitioner's reply and affording a personal hearing opportunity. The petition is disposed of by way of remand.
The impugned orders u/s 16(2)(c) of the CGST/DGST Act, 2017 demanding excess Input Tax Credit (ITC) due to non-reconciliation of information are set aside as they lack reasoning and violate principles of natural justice by not dealing with explanations submitted. The Court noticed a pattern of unreasoned orders being passed near the limitation period's expiry, merely reproducing show cause notice details without addressing taxpayer explanations. The respondent conceded the retrospective GST registration cancellation of M/s Feron Life Sciences was restored, a relevant factor for considering the petitioner's demand. Consequently, the matter is remanded to the Proper Officer for fresh consideration, examining the petitioner's reply and affording a personal hearing opportunity. The petition is disposed of by way of remand.
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