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 ruled that under CGST Act Section 54(11), the Department cannot withhold a refund sanctioned by the Appellate Authority based solely on potential revenue risk or alleged fraud. Without a pending appeal or review challenging the Appellate Authority's order, the Department must release the refund with statutory interest. The petitioner is authorized to seek further legal recourse if the refund is not credited by the specified date, affirming procedural safeguards against arbitrary administrative discretion in tax refund processes.
HC ruled that under CGST Act Section 54(11), the Department cannot withhold a refund sanctioned by the Appellate Authority based solely on potential revenue risk or alleged fraud. Without a pending appeal or review challenging the Appellate Authority's order, the Department must release the refund with statutory interest. The petitioner is authorized to seek further legal recourse if the refund is not credited by the specified date, affirming procedural safeguards against arbitrary administrative discretion in tax refund processes.
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