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 set aside the impugned order dated 27.11.2023 which had blocked the input tax credit availed by the Petitioner based on invoices raised by their Supplier u/s 17(5). The Petitioner agreed to deposit 25% of the disputed tax within four weeks. The impugned order shall be treated as a show cause notice, and the Petitioner shall submit objections along with supporting documents/material within four weeks from the receipt of the order. The petition was disposed of.
The High Court set aside the impugned order dated 27.11.2023 which had blocked the input tax credit availed by the Petitioner based on invoices raised by their Supplier u/s 17(5). The Petitioner agreed to deposit 25% of the disputed tax within four weeks. The impugned order shall be treated as a show cause notice, and the Petitioner shall submit objections along with supporting documents/material within four weeks from the receipt of the order. The petition was disposed of.
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