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...
The case involves a violation of the principles of natural justice. There was a failure to provide a proper opportunity for a hearing before passing an adverse order u/s 74 of the Central Goods and Service Tax Act, 2017. The court observed that each monthly return filed is separate, and a distinct order can be passed for assessment or penalty, even if the parties, invoices, or ITC claimed appear to be the same. The High Court dismissed the writ petition as misconceived.
The case involves a violation of the principles of natural justice. There was a failure to provide a proper opportunity for a hearing before passing an adverse order u/s 74 of the Central Goods and Service Tax Act, 2017. The court observed that each monthly return filed is separate, and a distinct order can be passed for assessment or penalty, even if the parties, invoices, or ITC claimed appear to be the same. The High Court dismissed the writ petition as misconceived.
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