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 set aside respondent's order concerning input tax credit under Section 16(4) of CGST Act, 2017. The matter was remanded back to respondent No.7 for fresh consideration in accordance with amended Section 16 provisions. The authority must provide petitioner opportunity for hearing and issue new determination within two months from certified order copy production. Court's intervention focused on procedural compliance and fair hearing requirements under GST framework, particularly regarding time extension for passing orders under Section 73 and proper adjudication of input tax credit claims.
HC set aside respondent's order concerning input tax credit under Section 16(4) of CGST Act, 2017. The matter was remanded back to respondent No.7 for fresh consideration in accordance with amended Section 16 provisions. The authority must provide petitioner opportunity for hearing and issue new determination within two months from certified order copy production. Court's intervention focused on procedural compliance and fair hearing requirements under GST framework, particularly regarding time extension for passing orders under Section 73 and proper adjudication of input tax credit claims.
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