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 addressed a challenge to an ex parte Order-in-Original passed pursuant to show cause notices under the CGST regime, where the petitioner neither replied nor attended the personal hearing, citing serious medical condition of the proprietor. While noting that the petitioner was duly served and granted repeated opportunities, HC accepted that the matter warranted adjudication on merits to uphold principles of natural justice. Following its earlier approach in a similar case, HC remanded the matter conditionally. The impugned Order-in-Original was set aside subject to the petitioner paying costs of Rs. 1,00,000/- to the Delhi High Court Bar Association within two weeks. Upon such payment, the adjudicating authority shall reconsider the case afresh. Writ petition was disposed of accordingly.
HC addressed a challenge to an ex parte Order-in-Original passed pursuant to show cause notices under the CGST regime, where the petitioner neither replied nor attended the personal hearing, citing serious medical condition of the proprietor. While noting that the petitioner was duly served and granted repeated opportunities, HC accepted that the matter warranted adjudication on merits to uphold principles of natural justice. Following its earlier approach in a similar case, HC remanded the matter conditionally. The impugned Order-in-Original was set aside subject to the petitioner paying costs of Rs. 1,00,000/- to the Delhi High Court Bar Association within two weeks. Upon such payment, the adjudicating authority shall reconsider the case afresh. Writ petition was disposed of accordingly.
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