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...
From 01.10.2025, refund claims for zero-rated supplies-and provisionally for inverted duty structure claims as an interim measure-will be processed using system risk scores: "low-risk" claims will receive 90% provisional sanction, while non-low-risk claims undergo detailed scrutiny. A proper officer may, with reasons recorded, refuse provisional sanction and inspect the claim. Certain notified categories remain ineligible for provisional refunds and statutory conditions (including non-prosecution requirements) apply. If provisional amounts exceed final admissible refunds, recovery proceedings via show-cause notice will follow. The measures are subject to monitoring by jurisdictional tax leadership and apply to claims filed on or after 01.10.2025.
From 01.10.2025, refund claims for zero-rated supplies-and provisionally for inverted duty structure claims as an interim measure-will be processed using system risk scores: "low-risk" claims will receive 90% provisional sanction, while non-low-risk claims undergo detailed scrutiny. A proper officer may, with reasons recorded, refuse provisional sanction and inspect the claim. Certain notified categories remain ineligible for provisional refunds and statutory conditions (including non-prosecution requirements) apply. If provisional amounts exceed final admissible refunds, recovery proceedings via show-cause notice will follow. The measures are subject to monitoring by jurisdictional tax leadership and apply to claims filed on or after 01.10.2025.
Note: It is a system-generated summary and is for quick reference only.
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