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 High Court quashed the orders dated 01.02.2022 and 24.04.2024 passed against the petitioner u/s 74 of the GST Act. The petitioner had availed input tax credit by mistake but did not utilize it. The original order was passed without providing an opportunity for personal hearing, violating the principles of natural justice and Section 75(4) of the GST Act. The matter was remanded to the adjudicating authority to pass fresh orders after granting an opportunity of hearing and allowing the petitioner to file a reply to the show-cause notice in accordance with law.
The High Court quashed the orders dated 01.02.2022 and 24.04.2024 passed against the petitioner u/s 74 of the GST Act. The petitioner had availed input tax credit by mistake but did not utilize it. The original order was passed without providing an opportunity for personal hearing, violating the principles of natural justice and Section 75(4) of the GST Act. The matter was remanded to the adjudicating authority to pass fresh orders after granting an opportunity of hearing and allowing the petitioner to file a reply to the show-cause notice in accordance with law.
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