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 orders of the Appellate Authority and the GST Department insofar as they retrospectively cancelled the petitioner's GST registration, holding that the orders manifest a complete non-application of mind; the court found that the petitioner had sought cancellation yet a retrospective cancellation w.e.f. 15 June 2019 was impermissible where the SCN did not contemplate retrospective effect. The HC directed that the petitioner's cancellation application dated 30 March 2021 and the SCN dated 9 April 2021 be adjudicated afresh and comprehensively by the GST Department. The petition is disposed of accordingly.
The HC set aside the impugned orders of the Appellate Authority and the GST Department insofar as they retrospectively cancelled the petitioner's GST registration, holding that the orders manifest a complete non-application of mind; the court found that the petitioner had sought cancellation yet a retrospective cancellation w.e.f. 15 June 2019 was impermissible where the SCN did not contemplate retrospective effect. The HC directed that the petitioner's cancellation application dated 30 March 2021 and the SCN dated 9 April 2021 be adjudicated afresh and comprehensively by the GST Department. The petition is disposed of accordingly.
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