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...
The HC dismissed the writ petition challenging three Orders-in-Original concerning demands for allegedly fraudulent availment of ITC, holding that factual determinations on fraudulent ITC cannot be adjudicated in writ jurisdiction and noting precedent from higher courts. The Court found non-entertainment of the writ appropriate and declined to interfere on merits for lack of natural justice issues warranting writ relief. The Petitioner was permitted to challenge each O-O by filing statutory appeals; any amounts already deposited are to be adjusted against pre-deposits in those appeals. Petition disposed of.
The HC dismissed the writ petition challenging three Orders-in-Original concerning demands for allegedly fraudulent availment of ITC, holding that factual determinations on fraudulent ITC cannot be adjudicated in writ jurisdiction and noting precedent from higher courts. The Court found non-entertainment of the writ appropriate and declined to interfere on merits for lack of natural justice issues warranting writ relief. The Petitioner was permitted to challenge each O-O by filing statutory appeals; any amounts already deposited are to be adjusted against pre-deposits in those appeals. Petition disposed of.
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