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 granted interim relief in GST recovery matter, staying demand order until end of December 2025. The court recognized a prima facie case raised by petitioner and allowed filing of affidavit-in-opposition within four weeks, with potential reply within subsequent three weeks. Jurisdictional challenge accepted, with liberty to mention after affidavit exchange period. Interim order aligns with previous judicial precedent in similar matter, providing temporary suspension of recovery proceedings pending final adjudication.
HC granted interim relief in GST recovery matter, staying demand order until end of December 2025. The court recognized a prima facie case raised by petitioner and allowed filing of affidavit-in-opposition within four weeks, with potential reply within subsequent three weeks. Jurisdictional challenge accepted, with liberty to mention after affidavit exchange period. Interim order aligns with previous judicial precedent in similar matter, providing temporary suspension of recovery proceedings pending final adjudication.
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