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 set aside the appellate authority's non-speaking order that denied Input Tax Credit claimed by the petitioner on supplies from a supplier whose GST registration was cancelled retrospectively. The HC found the appellate order relied solely on retrospective cancellation without addressing documentary evidence tendered by the petitioner (tax invoices, e-way bills, transport and bank records, party ledgers) or whether statutory conditions for availing ITC were satisfied. Applying controlling precedent on similar facts, the court held retrospective cancellation alone cannot automatically deprive a recipient of ITC. The impugned order was quashed and the petition disposed of, remitting matters for fresh consideration consistent with this judgment.
HC set aside the appellate authority's non-speaking order that denied Input Tax Credit claimed by the petitioner on supplies from a supplier whose GST registration was cancelled retrospectively. The HC found the appellate order relied solely on retrospective cancellation without addressing documentary evidence tendered by the petitioner (tax invoices, e-way bills, transport and bank records, party ledgers) or whether statutory conditions for availing ITC were satisfied. Applying controlling precedent on similar facts, the court held retrospective cancellation alone cannot automatically deprive a recipient of ITC. The impugned order was quashed and the petition disposed of, remitting matters for fresh consideration consistent with this judgment.
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