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 impugned order insofar as it imposed retrospective cancellation of the petitioner's GST registration from 3 July 2017, holding that the cancellation with retrospective effect was unsustainable due to non-application of mind and lack of opportunity to represent against such retrospective action. The court directed that the cancellation shall take effect only from the date of issuance of the SCN, 27 June 2023. The petition was disposed of accordingly.
The HC quashed the impugned order insofar as it imposed retrospective cancellation of the petitioner's GST registration from 3 July 2017, holding that the cancellation with retrospective effect was unsustainable due to non-application of mind and lack of opportunity to represent against such retrospective action. The court directed that the cancellation shall take effect only from the date of issuance of the SCN, 27 June 2023. The petition was disposed of accordingly.
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