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 AT upheld the DGAP's finding that the respondent failed to pass on a commensurate reduction in GST on restaurant services, concluding the statutory rebuttable presumption under s.171 CGST Act was not discharged and that the investigating authority permissibly examined all products supplied by the registered person. The Tribunal held the respondent violated s.171(1) (and thereby contravened s.171(3A)) by denying tax-rate benefits to consumers. However, because s.171(3A)'s penal provision took effect after the period of contravention, the AT declined to impose the retrospective penal sanction; liability for the breach was affirmed but no penalty was imposed under the later-enacted provision.
The AT upheld the DGAP's finding that the respondent failed to pass on a commensurate reduction in GST on restaurant services, concluding the statutory rebuttable presumption under s.171 CGST Act was not discharged and that the investigating authority permissibly examined all products supplied by the registered person. The Tribunal held the respondent violated s.171(1) (and thereby contravened s.171(3A)) by denying tax-rate benefits to consumers. However, because s.171(3A)'s penal provision took effect after the period of contravention, the AT declined to impose the retrospective penal sanction; liability for the breach was affirmed but no penalty was imposed under the later-enacted provision.
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