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...
Challenge to adjudication denying zero-rated turnover for FY 2019-20 turned on whether the proceedings were time-barred in light of multiple GST notifications extending limitation, whose validity is pending before the apex court and could materially affect the assessment. To avoid conflicting decisions and multiplicity of litigation, the adjudication order was set aside and the matter remitted to the adjudicating authority for fresh consideration and a de novo order in accordance with law, after granting a further opportunity. Relief was made conditional on payment of costs to the legal services authority within six weeks. - HC
Challenge to adjudication denying zero-rated turnover for FY 2019-20 turned on whether the proceedings were time-barred in light of multiple GST notifications extending limitation, whose validity is pending before the apex court and could materially affect the assessment. To avoid conflicting decisions and multiplicity of litigation, the adjudication order was set aside and the matter remitted to the adjudicating authority for fresh consideration and a de novo order in accordance with law, after granting a further opportunity. Relief was made conditional on payment of costs to the legal services authority within six weeks. - HC
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