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 allowed the writ petition challenging retrospective GST registration cancellation. The court found a violation of natural justice principles due to absence of reasons in the Show Cause Notice (SCN) and lack of prior notice. The retrospective cancellation from 01 April 2022 was quashed, and the GST registration cancellation was modified to take effect from the SCN date of 16 May 2024. The order was set aside based on procedural impropriety, ensuring the petitioner's right to fair hearing and due process.
HC allowed the writ petition challenging retrospective GST registration cancellation. The court found a violation of natural justice principles due to absence of reasons in the Show Cause Notice (SCN) and lack of prior notice. The retrospective cancellation from 01 April 2022 was quashed, and the GST registration cancellation was modified to take effect from the SCN date of 16 May 2024. The order was set aside based on procedural impropriety, ensuring the petitioner's right to fair hearing and due process.
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