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...
Adjudication proceeded on a basis different from the grounds specified in the show-cause notice, breaching Section 75(7) of the GST Act which proscribes confirming demand on any ground other than those stated; consequence: the impugned orders could not stand. The adjudicating authority relied on invoice treatment under forward charge to treat supplies as taxable under reverse charge, a new basis not pleaded in the notice; consequence: that reasoning was found improper. Reliance on GST back-office data may deprive affected persons of effective opportunity to reply; consequence: proceedings must be reheard after affording a proper opportunity and reconsideration, leading to remand of the matter.
Adjudication proceeded on a basis different from the grounds specified in the show-cause notice, breaching Section 75(7) of the GST Act which proscribes confirming demand on any ground other than those stated; consequence: the impugned orders could not stand. The adjudicating authority relied on invoice treatment under forward charge to treat supplies as taxable under reverse charge, a new basis not pleaded in the notice; consequence: that reasoning was found improper. Reliance on GST back-office data may deprive affected persons of effective opportunity to reply; consequence: proceedings must be reheard after affording a proper opportunity and reconsideration, leading to remand of the matter.
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