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 declared amendments to CGST and KGST Acts unconstitutional, finding retrospective modifications ultra vires the Constitution. The court held that legislative amendments improperly expanded the definition of "supply" and "service" by disregarding the principle of mutuality. The retrospective taxation violated fundamental principles of fairness and Rule of Law, as it imposed unexpected tax burdens on entities without prior notice or opportunity to adjust. The amendments were deemed void, emphasizing constitutional limitations on legislative power to redefine taxation principles retroactively. The judgment reinforced constitutional protections against arbitrary legislative interventions in taxation frameworks.
HC declared amendments to CGST and KGST Acts unconstitutional, finding retrospective modifications ultra vires the Constitution. The court held that legislative amendments improperly expanded the definition of "supply" and "service" by disregarding the principle of mutuality. The retrospective taxation violated fundamental principles of fairness and Rule of Law, as it imposed unexpected tax burdens on entities without prior notice or opportunity to adjust. The amendments were deemed void, emphasizing constitutional limitations on legislative power to redefine taxation principles retroactively. The judgment reinforced constitutional protections against arbitrary legislative interventions in taxation frameworks.
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