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...
HC granted interim stay on appellate GST demand order for two weeks, considering absence of constituted Appellate Tribunal and prima facie case established by petitioner. Stay extension contingent on petitioner paying 10% of disputed tax balance within two weeks, in addition to deposits under Sec 107(6). Extended stay would remain effective until writ petition disposal or further orders. Court directed filing of affidavit-in-opposition within six weeks with one week for reply. Matter pertains to recovery guidelines under Finance Ministry Circular concerning outstanding dues post first appeal disposal.
HC granted interim stay on appellate GST demand order for two weeks, considering absence of constituted Appellate Tribunal and prima facie case established by petitioner. Stay extension contingent on petitioner paying 10% of disputed tax balance within two weeks, in addition to deposits under Sec 107(6). Extended stay would remain effective until writ petition disposal or further orders. Court directed filing of affidavit-in-opposition within six weeks with one week for reply. Matter pertains to recovery guidelines under Finance Ministry Circular concerning outstanding dues post first appeal disposal.
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