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...
Impugned order quashed and matter remanded for fresh consideration. HC found non-application of mind, non-consideration of Petitioner's reply to show cause notice, and lack of reasoning in passing order u/s 168-A of CGST Act read with DGST Act for failure to declare correct tax liability in GSTR-09. Relying on coordinate bench judgments in Indian Highways and Chetak Logistic, HC held impugned order untenable for being passed in cavalier manner without deciding on merits, thereby violating principles of natural justice.
Impugned order quashed and matter remanded for fresh consideration. HC found non-application of mind, non-consideration of Petitioner's reply to show cause notice, and lack of reasoning in passing order u/s 168-A of CGST Act read with DGST Act for failure to declare correct tax liability in GSTR-09. Relying on coordinate bench judgments in Indian Highways and Chetak Logistic, HC held impugned order untenable for being passed in cavalier manner without deciding on merits, thereby violating principles of natural justice.
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