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...
The HC quashed the order blocking petitioner's Electronic Credit Ledger under Rule 86A, finding violation of natural justice principles. The court held that respondents failed to provide pre-decisional hearing and the impugned order lacked independent reasons to believe, impermissibly relying on borrowed satisfaction from enforcement authority reports. Following precedent in K-9-Enterprises, the court determined mandatory prerequisites under Rule 86A were not fulfilled, rendering the blocking order illegal and arbitrary. The HC directed immediate unblocking of petitioner's Electronic Credit Ledger upon receipt of the order to enable filing of returns. Petition was allowed with the impugned order being quashed entirely.
The HC quashed the order blocking petitioner's Electronic Credit Ledger under Rule 86A, finding violation of natural justice principles. The court held that respondents failed to provide pre-decisional hearing and the impugned order lacked independent reasons to believe, impermissibly relying on borrowed satisfaction from enforcement authority reports. Following precedent in K-9-Enterprises, the court determined mandatory prerequisites under Rule 86A were not fulfilled, rendering the blocking order illegal and arbitrary. The HC directed immediate unblocking of petitioner's Electronic Credit Ledger upon receipt of the order to enable filing of returns. Petition was allowed with the impugned order being quashed entirely.
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