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 quashed ex-parte demand orders dated 28.12.2023 and 11.07.2023 as time-barred under Section 73(9), referencing precedent in M/s Anita Traders case. The court determined that the impugned orders were issued beyond the jurisdictional time limitation for the financial year 2017-18, violating principles of natural justice. The orders were consequently invalidated, with the petitioner's challenge successfully upheld, thereby rendering the statutory notices null and void.
HC quashed ex-parte demand orders dated 28.12.2023 and 11.07.2023 as time-barred under Section 73(9), referencing precedent in M/s Anita Traders case. The court determined that the impugned orders were issued beyond the jurisdictional time limitation for the financial year 2017-18, violating principles of natural justice. The orders were consequently invalidated, with the petitioner's challenge successfully upheld, thereby rendering the statutory notices null and void.
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