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 quashed detention order of goods after determining no substantive discrepancy existed between physical verification report (MOV-04) and accompanying documents. The court found procedural irregularities in goods identification, specifically highlighting that HSN Code manual entry requires precise verification. Rejecting subsequent attempts to challenge goods description post initial verification, the court emphasized administrative consistency and procedural fairness. Relying on established judicial precedent, the court determined the detention was unwarranted, thereby allowing the writ petition and directing release of detained goods.
HC quashed detention order of goods after determining no substantive discrepancy existed between physical verification report (MOV-04) and accompanying documents. The court found procedural irregularities in goods identification, specifically highlighting that HSN Code manual entry requires precise verification. Rejecting subsequent attempts to challenge goods description post initial verification, the court emphasized administrative consistency and procedural fairness. Relying on established judicial precedent, the court determined the detention was unwarranted, thereby allowing the writ petition and directing release of detained goods.
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