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...
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The HC held that the prolonged non-disposal of statutory appeals filed in 2021, 2022, and 2023 under Section 107 of the CGST Act, 2017, and consequential delay in refund, was contrary to the statutory mandate requiring disposal within one year. Observing that such undue delay and blocking of refunds adversely affects business, the HC directed the Appellate Authority to adjudicate all pending appeals filed by the petitioner on or before 10 January 2026, by passing reasoned orders in accordance with law. The HC further directed that, if any refund is ultimately found due to the petitioner, the same shall be released along with statutory interest for the entire period of delay. The writ petition was accordingly disposed of.
The HC held that the prolonged non-disposal of statutory appeals filed in 2021, 2022, and 2023 under Section 107 of the CGST Act, 2017, and consequential delay in refund, was contrary to the statutory mandate requiring disposal within one year. Observing that such undue delay and blocking of refunds adversely affects business, the HC directed the Appellate Authority to adjudicate all pending appeals filed by the petitioner on or before 10 January 2026, by passing reasoned orders in accordance with law. The HC further directed that, if any refund is ultimately found due to the petitioner, the same shall be released along with statutory interest for the entire period of delay. The writ petition was accordingly disposed of.
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