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 regular bail to petitioners accused of operating a fake invoice racket under CGST Act. Despite allegations of tax evasion, the court noted that precise tax liability remains unassessed and documentary evidence would not be compromised by release. Considering petitioners' extended custody since 13.12.2024 and absence of need for further custodial interrogation, bail was allowed subject to furnishing personal bonds with two sureties, balancing investigative requirements with individual liberty principles.
HC granted regular bail to petitioners accused of operating a fake invoice racket under CGST Act. Despite allegations of tax evasion, the court noted that precise tax liability remains unassessed and documentary evidence would not be compromised by release. Considering petitioners' extended custody since 13.12.2024 and absence of need for further custodial interrogation, bail was allowed subject to furnishing personal bonds with two sureties, balancing investigative requirements with individual liberty principles.
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