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 set aside the impugned order dated 22 December 2023 concerning recovery proceedings against the immovable properties of the petitioner's deceased wife under Section 93 of the CGST Act, 2017. The court granted liberty to proceed against the legal representatives of the deceased in accordance with the law. Consequently, the Form GST DRC-16 order dated 30 July 2024 was also quashed. The petition was disposed of accordingly.
The HC set aside the impugned order dated 22 December 2023 concerning recovery proceedings against the immovable properties of the petitioner's deceased wife under Section 93 of the CGST Act, 2017. The court granted liberty to proceed against the legal representatives of the deceased in accordance with the law. Consequently, the Form GST DRC-16 order dated 30 July 2024 was also quashed. The petition was disposed of accordingly.
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