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...
The HC held that the non-grant of fresh GST registration to the petitioner, whose Order-in-Original is under appeal with the requisite pre-deposit paid, cannot be considered final. Pursuant to Section 107(7) of the CGST Act, the impugned order stands automatically stayed upon filing the appeal and payment of the mandatory pre-deposit. Consequently, the petitioner shall not be treated as a defaulter during the pendency of the appeal, and the department cannot withhold the NOC on the basis of the disputed demand. The department is directed to process the petitioner's fresh GST registration application and issue the NOC forthwith. The petition is disposed of accordingly.
The HC held that the non-grant of fresh GST registration to the petitioner, whose Order-in-Original is under appeal with the requisite pre-deposit paid, cannot be considered final. Pursuant to Section 107(7) of the CGST Act, the impugned order stands automatically stayed upon filing the appeal and payment of the mandatory pre-deposit. Consequently, the petitioner shall not be treated as a defaulter during the pendency of the appeal, and the department cannot withhold the NOC on the basis of the disputed demand. The department is directed to process the petitioner's fresh GST registration application and issue the NOC forthwith. The petition is disposed of accordingly.
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