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 dismissed petitioner's challenge to order under Section 73 of WBGST/CGST Act, 2017. Petitioner contended proper officer predetermined outcome by serving Form GST DRC-01A notice before show cause notice, violating natural justice. Court found no irregularity as petitioner received adequate opportunity to respond to show cause before personal hearing was scheduled. Despite petitioner's claim of unawareness due to accountant change, Court noted petitioner continued portal operations and filing returns throughout proceedings. Section 75(4) permits hearing opportunity when adverse decision is contemplated. Petitioner failed to appear for scheduled hearing, thus cannot question the process. No predetermination or natural justice violation established. Petition disposed of without interference to impugned order.
HC dismissed petitioner's challenge to order under Section 73 of WBGST/CGST Act, 2017. Petitioner contended proper officer predetermined outcome by serving Form GST DRC-01A notice before show cause notice, violating natural justice. Court found no irregularity as petitioner received adequate opportunity to respond to show cause before personal hearing was scheduled. Despite petitioner's claim of unawareness due to accountant change, Court noted petitioner continued portal operations and filing returns throughout proceedings. Section 75(4) permits hearing opportunity when adverse decision is contemplated. Petitioner failed to appear for scheduled hearing, thus cannot question the process. No predetermination or natural justice violation established. Petition disposed of without interference to impugned order.
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