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 court held that the parameters for entertaining the writ petition were not satisfied, and the petitioners had an adequate, alternative, and efficacious remedy available u/s 107 of the Assam GST Act, 2017. The court was not inclined to entertain the writ petition challenging the impugned order dated 12.08.2024, as an alternative remedy was available. However, the petitioners were at liberty to file an appeal u/s 107 of the AGST Act, 2017. Regarding the pre-deposit of 10% of the tax amount required u/s 107(6)(b) for filing an appeal, the court directed the Appellate Authority to permit the filing and entertaining of the appeal(s) without any pre-deposit, subject to the frozen accounts mentioned in the Show Cause Notice dated 09.04.2024 having deposits equivalent or more than the required amount. The petition was disposed of accordingly.
The court held that the parameters for entertaining the writ petition were not satisfied, and the petitioners had an adequate, alternative, and efficacious remedy available u/s 107 of the Assam GST Act, 2017. The court was not inclined to entertain the writ petition challenging the impugned order dated 12.08.2024, as an alternative remedy was available. However, the petitioners were at liberty to file an appeal u/s 107 of the AGST Act, 2017. Regarding the pre-deposit of 10% of the tax amount required u/s 107(6)(b) for filing an appeal, the court directed the Appellate Authority to permit the filing and entertaining of the appeal(s) without any pre-deposit, subject to the frozen accounts mentioned in the Show Cause Notice dated 09.04.2024 having deposits equivalent or more than the required amount. The petition was disposed of accordingly.
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