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...
HC disposed the writ petition and remitted the matter to the Respondent for a de novo adjudication, holding the appeal was filed beyond the condonable limitation and the Applicant failed to file a reply. Conditioned on the Applicant depositing 40% of the disputed tax in cash through the Electronic Cash Register within 30 days of service of this order and filing a consolidated reply to the show-cause notice in GST DRC-01 dated 14.08.2023 treating the impugned order of 30.12.2023 as an addendum within the same 30-day period, the Respondent is directed to pass a final order on merits and in accordance with law expeditiously, preferably within three months.
HC disposed the writ petition and remitted the matter to the Respondent for a de novo adjudication, holding the appeal was filed beyond the condonable limitation and the Applicant failed to file a reply. Conditioned on the Applicant depositing 40% of the disputed tax in cash through the Electronic Cash Register within 30 days of service of this order and filing a consolidated reply to the show-cause notice in GST DRC-01 dated 14.08.2023 treating the impugned order of 30.12.2023 as an addendum within the same 30-day period, the Respondent is directed to pass a final order on merits and in accordance with law expeditiously, preferably within three months.
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