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 High Court directed respondents to expeditiously establish the GST Appellate Tribunal in Kerala as per Section 112 of the CGST Act 2017. While noting steps were underway, it ordered completion of the entire selection process within four months. The Court declined to rectify Section 169 by replacing "or" with "and" to mandate service through minimum three modes, stating individual grievances must be raised through separate litigation. The writ petition was disposed of.
The High Court directed respondents to expeditiously establish the GST Appellate Tribunal in Kerala as per Section 112 of the CGST Act 2017. While noting steps were underway, it ordered completion of the entire selection process within four months. The Court declined to rectify Section 169 by replacing "or" with "and" to mandate service through minimum three modes, stating individual grievances must be raised through separate litigation. The writ petition was disposed of.
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