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 dismissed the petition challenging GST demand for AY 2017-2020. Petitioner allegedly facilitated tax evasion by passing ineligible Input Tax Credit (ITC). While petitioner claimed discharge of tax liability through ITC from supplier invoices, court found prima facie evidence of petitioner acting as accessory in passing ineligible ITC. Following precedent set in Sahyadri Industries Limited case, HC held that despite tax liability being met through ITC without cash payment, the transaction indicated fraudulent ITC passing scheme under CGST Act 2017 and TNGST Act 2017, warranting dismissal of relief sought.
HC dismissed the petition challenging GST demand for AY 2017-2020. Petitioner allegedly facilitated tax evasion by passing ineligible Input Tax Credit (ITC). While petitioner claimed discharge of tax liability through ITC from supplier invoices, court found prima facie evidence of petitioner acting as accessory in passing ineligible ITC. Following precedent set in Sahyadri Industries Limited case, HC held that despite tax liability being met through ITC without cash payment, the transaction indicated fraudulent ITC passing scheme under CGST Act 2017 and TNGST Act 2017, warranting dismissal of relief sought.
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