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...
HC determined that GST refund claims on notice pay recovery were not time-barred under CGST Act Section 54. Following Circular No. 178/10/2022-GST, notice pay recovery by employers was deemed non-taxable due to absence of service supply. The two-year limitation period for refund claims commenced from the circular's issuance date (03.08.2022), making claims filed on 05.11.2022 and 07.11.2022 valid. Court emphasized that GST paid through self-assessment, when not legally required, must be refunded as per constitutional principles under Article 265. State cannot retain unauthorized tax collections, constituting unjust enrichment. Petition granted, directing refund of GST collected on notice pay recovery.
HC determined that GST refund claims on notice pay recovery were not time-barred under CGST Act Section 54. Following Circular No. 178/10/2022-GST, notice pay recovery by employers was deemed non-taxable due to absence of service supply. The two-year limitation period for refund claims commenced from the circular's issuance date (03.08.2022), making claims filed on 05.11.2022 and 07.11.2022 valid. Court emphasized that GST paid through self-assessment, when not legally required, must be refunded as per constitutional principles under Article 265. State cannot retain unauthorized tax collections, constituting unjust enrichment. Petition granted, directing refund of GST collected on notice pay recovery.
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