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...
Petitioner challenged dismissal of appeal by Appellate Authority against levy of penalty for excess Input Tax credit due to delay in filing appeal caused by unavoidable circumstances like critical illness of spouse requiring extensive medical care. Despite providing supporting documentation, Appellate Authority refused to condone delay citing rigid interpretation of statutory time limits lacking judicial empathy. Court held Appellate Authority's approach unduly harsh, legally unsound obstructing petitioner's statutory right to higher appeal due to non-formation of GST Appellate Tribunal. Considering procedural irregularities, arbitrary actions and misapplication of statute, Court allowed writ petition, quashed impugned orders, restored petitioner's rights under WBGST Act with attendant benefits without adverse consequences arising from annulled orders.
Petitioner challenged dismissal of appeal by Appellate Authority against levy of penalty for excess Input Tax credit due to delay in filing appeal caused by unavoidable circumstances like critical illness of spouse requiring extensive medical care. Despite providing supporting documentation, Appellate Authority refused to condone delay citing rigid interpretation of statutory time limits lacking judicial empathy. Court held Appellate Authority's approach unduly harsh, legally unsound obstructing petitioner's statutory right to higher appeal due to non-formation of GST Appellate Tribunal. Considering procedural irregularities, arbitrary actions and misapplication of statute, Court allowed writ petition, quashed impugned orders, restored petitioner's rights under WBGST Act with attendant benefits without adverse consequences arising from annulled orders.
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