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...
Violation of principles of natural justice by the respondents. Impugned order passed without giving opportunity to petitioner to reply to show cause notice. Non-receipt of documents hindered petitioner's reply. Respondents lost original documents admittedly taken from petitioner, prejudicing petitioner's rights - a serious matter requiring action. Commissioner directed to explain why disciplinary action should not be taken against him and concerned officers for losing documents. Order forwarded to CBIC, Principal Secretary, and Chief Commissioner for information and necessary action. Respondents to show cause for making false statement about not having records contradicted by Commissioner's affidavit stating documents received but lost. Matter adjourned.
Violation of principles of natural justice by the respondents. Impugned order passed without giving opportunity to petitioner to reply to show cause notice. Non-receipt of documents hindered petitioner's reply. Respondents lost original documents admittedly taken from petitioner, prejudicing petitioner's rights - a serious matter requiring action. Commissioner directed to explain why disciplinary action should not be taken against him and concerned officers for losing documents. Order forwarded to CBIC, Principal Secretary, and Chief Commissioner for information and necessary action. Respondents to show cause for making false statement about not having records contradicted by Commissioner's affidavit stating documents received but lost. Matter adjourned.
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