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 dismissed the writ petition challenging a GST demand notice under Section 73 of the GST Act. The court found no merit in the petitioner's challenge, noting the delayed response to the show cause notice, lack of valid explanation for delay, and failure to pursue alternative appellate remedies. The court held that the petitioner cannot frustrate the adjudicatory process by belatedly approaching the court after failing to respond within the prescribed timeline, and rejected the contention of lack of hearing opportunity.
HC dismissed the writ petition challenging a GST demand notice under Section 73 of the GST Act. The court found no merit in the petitioner's challenge, noting the delayed response to the show cause notice, lack of valid explanation for delay, and failure to pursue alternative appellate remedies. The court held that the petitioner cannot frustrate the adjudicatory process by belatedly approaching the court after failing to respond within the prescribed timeline, and rejected the contention of lack of hearing opportunity.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
