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 tax authority deselected eight registered persons from audit under section 65 of the West Bengal Goods and Services Act, 2017, for the periods between April 1, 2021, and March 31, 2023. The deselection was based on reasons including cancellation of registration ab initio and referral to the National Company Law Tribunal. This decision applies immediately and removes these entities from the list of those subject to audit for the specified periods.
The tax authority deselected eight registered persons from audit under section 65 of the West Bengal Goods and Services Act, 2017, for the periods between April 1, 2021, and March 31, 2023. The deselection was based on reasons including cancellation of registration ab initio and referral to the National Company Law Tribunal. This decision applies immediately and removes these entities from the list of those subject to audit for the specified periods.
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