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...
Impugned show cause notice for cancellation of GST registration lacks specific allegations, violating principles of natural justice. Notice merely reproduces rule without specifying invoices/bills issued without supply of goods or services. Purpose of show cause notice is to enable response to allegations, which is rendered meaningless without specifics. Impugned notice fails to meet requisite standards, liable to be set aside. Respondents directed to restore petitioner's GST registration forthwith. Petition disposed of.
Impugned show cause notice for cancellation of GST registration lacks specific allegations, violating principles of natural justice. Notice merely reproduces rule without specifying invoices/bills issued without supply of goods or services. Purpose of show cause notice is to enable response to allegations, which is rendered meaningless without specifics. Impugned notice fails to meet requisite standards, liable to be set aside. Respondents directed to restore petitioner's GST registration forthwith. Petition disposed of.
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