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...
HC dismissed the petition and directed respondents to release the imported goods only to the extent permissible under the Medical Textiles (Quality Control) Order, 01.01.2025, holding the Order's compliance relief applies exclusively to domestic manufacturers (including micro and small enterprises) certified by or having applied to the Bureau, and not to importers. The Court upheld a departmental clarification reiterating the manufacturer-centric scope, found no jurisdictional defect, breach of natural justice, or apparent error in the impugned adjudicatory order, and declined to exercise Article 226 discretion given availability of an alternative remedy. The petitioner may challenge the order before the CESTAT; time spent in the writ will be credited; petition dismissed.
HC dismissed the petition and directed respondents to release the imported goods only to the extent permissible under the Medical Textiles (Quality Control) Order, 01.01.2025, holding the Order's compliance relief applies exclusively to domestic manufacturers (including micro and small enterprises) certified by or having applied to the Bureau, and not to importers. The Court upheld a departmental clarification reiterating the manufacturer-centric scope, found no jurisdictional defect, breach of natural justice, or apparent error in the impugned adjudicatory order, and declined to exercise Article 226 discretion given availability of an alternative remedy. The petitioner may challenge the order before the CESTAT; time spent in the writ will be credited; petition dismissed.
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