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...
Proviso to Rule 22(4) empowers an authorized officer to drop cancellation proceedings and pass Form GST REG 20 where a person served with a show cause notice under Section 29(2)(c) furnishes all pending returns and pays tax dues, interest and late fee; on compliance the officer may also consider restoration of registration and must decide in accordance with law. The period for limitation under Section 73(10) is to be computed from the date of the court order for relevant years, while the specified forthcoming financial year is to be governed by Section 44; petitioners remain liable for arrears including tax, penalty, interest and late fees.
Proviso to Rule 22(4) empowers an authorized officer to drop cancellation proceedings and pass Form GST REG 20 where a person served with a show cause notice under Section 29(2)(c) furnishes all pending returns and pays tax dues, interest and late fee; on compliance the officer may also consider restoration of registration and must decide in accordance with law. The period for limitation under Section 73(10) is to be computed from the date of the court order for relevant years, while the specified forthcoming financial year is to be governed by Section 44; petitioners remain liable for arrears including tax, penalty, interest and late fees.
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