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...
HC determined directors' liability for GST non-compliance, finding Section 107 and 122(1A) of CGST Act applicable. The Court held that directors must be held responsible for fraudulent ITC availing and non-filing of returns, with the caveat that specific individual responsibilities require detailed factual scrutiny. The HC directed the Department to communicate appellate remedies within two weeks, mandating that any appeal filed within 30 days shall be adjudicated on merits without limitation bar. The core issue involves determining which directors retained transactional benefits and their precise organizational roles in potential tax irregularities.
HC determined directors' liability for GST non-compliance, finding Section 107 and 122(1A) of CGST Act applicable. The Court held that directors must be held responsible for fraudulent ITC availing and non-filing of returns, with the caveat that specific individual responsibilities require detailed factual scrutiny. The HC directed the Department to communicate appellate remedies within two weeks, mandating that any appeal filed within 30 days shall be adjudicated on merits without limitation bar. The core issue involves determining which directors retained transactional benefits and their precise organizational roles in potential tax irregularities.
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