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 dismissed the writ petition challenging tax proceedings related to GST evasion and bogus invoices. The court found the petitioners were not diligent, having delayed their response to the show cause notice for six months and only raising objections when personal hearing was imminent. The HC held this was not a fit case for extraordinary writ jurisdiction under Article 226, directing petitioners to pursue appellate remedies. The court granted a 30-day window to file an appeal with pre-deposit, ensuring merit-based consideration without limitation bar, while explicitly noting that the order's observations would not prejudice the appellate proceedings.
HC dismissed the writ petition challenging tax proceedings related to GST evasion and bogus invoices. The court found the petitioners were not diligent, having delayed their response to the show cause notice for six months and only raising objections when personal hearing was imminent. The HC held this was not a fit case for extraordinary writ jurisdiction under Article 226, directing petitioners to pursue appellate remedies. The court granted a 30-day window to file an appeal with pre-deposit, ensuring merit-based consideration without limitation bar, while explicitly noting that the order's observations would not prejudice the appellate proceedings.
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