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...
Addresses bail in an alleged wrongful utilisation of input tax credit, noting non-compliance with the mandatory prior sanction requirement and the special statute regime. Discusses classification under the statute of cognizable/non-cognizable and bailable/non-bailable offences and observes custodial interrogation was not necessary. Notes alleged wrongful GST returns causing significant loss and that offences may attract sentencing up to five years while compounding remains available, affecting prosecutorial prospects. Considers co-accused anticipatory bail and the impact of continued detention on the accused's business, resulting in grant of regular bail under the special procedure provisions.
Addresses bail in an alleged wrongful utilisation of input tax credit, noting non-compliance with the mandatory prior sanction requirement and the special statute regime. Discusses classification under the statute of cognizable/non-cognizable and bailable/non-bailable offences and observes custodial interrogation was not necessary. Notes alleged wrongful GST returns causing significant loss and that offences may attract sentencing up to five years while compounding remains available, affecting prosecutorial prospects. Considers co-accused anticipatory bail and the impact of continued detention on the accused's business, resulting in grant of regular bail under the special procedure provisions.
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