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...
Validity of notifications issued under the impugned scheme was challenged on grounds that portal uploading under 'Additional Notices and Orders' did not constitute proper service and that non-compliance with statutory procedural requirements vitally affected the order's validity; the writ was entertained on those vires and natural justice grounds, and an interim restraint was granted on recovery while the attachment imposed by tax authorities is ordered lifted pending disposal of the petition.
Validity of notifications issued under the impugned scheme was challenged on grounds that portal uploading under 'Additional Notices and Orders' did not constitute proper service and that non-compliance with statutory procedural requirements vitally affected the order's validity; the writ was entertained on those vires and natural justice grounds, and an interim restraint was granted on recovery while the attachment imposed by tax authorities is ordered lifted pending disposal of the petition.
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