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 order grants interim relief in tax classification dispute. Petitioner challenged GST reclassification from 12% to 18% tariff item, alleging procedural impropriety and violation of natural justice. Court found merit in submissions regarding jurisdictional concerns and arbitrary order issuance. Interim order stayed recovery proceedings, directing respondents to file counter-affidavit within four weeks. Based on CBIC circular and similar precedent from Karnataka HC, court provided temporary relief pending comprehensive review of tax classification and procedural compliance.
HC order grants interim relief in tax classification dispute. Petitioner challenged GST reclassification from 12% to 18% tariff item, alleging procedural impropriety and violation of natural justice. Court found merit in submissions regarding jurisdictional concerns and arbitrary order issuance. Interim order stayed recovery proceedings, directing respondents to file counter-affidavit within four weeks. Based on CBIC circular and similar precedent from Karnataka HC, court provided temporary relief pending comprehensive review of tax classification and procedural compliance.
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