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 quashed the impugned order dated 14.08.2025, issued under section 73 for the tax period April 2020-March 2021, holding it arbitrary and in manifest violation of the principles of natural justice. The court observed the order followed a SCN in GST DRC-01 but lacked reasons and denied fair hearing. The matter is remitted to the respondent for de novo adjudication on merits, with a direction to afford the petitioner an opportunity of hearing before passing any fresh order. The respondent shall complete the reassessment and pass a reasoned order within six weeks of receipt of this judgment. The petition is disposed of by remand.
The HC quashed the impugned order dated 14.08.2025, issued under section 73 for the tax period April 2020-March 2021, holding it arbitrary and in manifest violation of the principles of natural justice. The court observed the order followed a SCN in GST DRC-01 but lacked reasons and denied fair hearing. The matter is remitted to the respondent for de novo adjudication on merits, with a direction to afford the petitioner an opportunity of hearing before passing any fresh order. The respondent shall complete the reassessment and pass a reasoned order within six weeks of receipt of this judgment. The petition is disposed of by remand.
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