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...
Order of cancellation of registration passed without providing opportunity of hearing or assigning reasons, appeals dismissed on limitation ground. Coordinate Bench held procedural aspects should be scrutinized diligently, unnecessary to give chance for complaint. Appellate Authority dismissed appeals, revisional power u/s 108 cannot be exercised. Impugned orders quashed, matter remanded to Assessing Officer at show-cause notice stage. Registration to remain suspended till disposal of show-cause notice. Petition partly allowed by way of remand.
Order of cancellation of registration passed without providing opportunity of hearing or assigning reasons, appeals dismissed on limitation ground. Coordinate Bench held procedural aspects should be scrutinized diligently, unnecessary to give chance for complaint. Appellate Authority dismissed appeals, revisional power u/s 108 cannot be exercised. Impugned orders quashed, matter remanded to Assessing Officer at show-cause notice stage. Registration to remain suspended till disposal of show-cause notice. Petition partly allowed by way of remand.
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