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...
State GST authorities initiated audit proceedings where petitioner acknowledged tax shortfall based on audit findings. Subsequently, Central GST issued show cause notice on same matter. HC quashed the impugned order, holding that audit constitutes "proceedings" as per G.K. Trading Company precedent. The court determined that Central authorities' summons under section 70 was issued after state audit commenced, constituting parallel proceedings on identical subject matter. Following Liberty Oil Mills interpretation of "investigation" as evidence collection process, HC found dual proceedings impermissible. Since both state and central actions concerned same tax issues, and state proceedings began first through audit, the petition was allowed and central proceedings were invalidated.
State GST authorities initiated audit proceedings where petitioner acknowledged tax shortfall based on audit findings. Subsequently, Central GST issued show cause notice on same matter. HC quashed the impugned order, holding that audit constitutes "proceedings" as per G.K. Trading Company precedent. The court determined that Central authorities' summons under section 70 was issued after state audit commenced, constituting parallel proceedings on identical subject matter. Following Liberty Oil Mills interpretation of "investigation" as evidence collection process, HC found dual proceedings impermissible. Since both state and central actions concerned same tax issues, and state proceedings began first through audit, the petition was allowed and central proceedings were invalidated.
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