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...
Recall of ex parte orders requires a showing of sufficient cause for non-appearance, whereas review is confined to an error apparent on the face of the record. The Tribunal found no sufficient cause where repeated opportunities had been granted, including a final opportunity after the applicant was already proceeded ex parte, yet the applicant remained absent. Illness and death in one partner's family and lapse of previous counsel were held insufficient, especially when other partners of the firm also gave no explanation. The request to place additional material on record, including a later Supreme Court decision, was not considered because recall itself failed. The recall applications were dismissed.
Recall of ex parte orders requires a showing of sufficient cause for non-appearance, whereas review is confined to an error apparent on the face of the record. The Tribunal found no sufficient cause where repeated opportunities had been granted, including a final opportunity after the applicant was already proceeded ex parte, yet the applicant remained absent. Illness and death in one partner's family and lapse of previous counsel were held insufficient, especially when other partners of the firm also gave no explanation. The request to place additional material on record, including a later Supreme Court decision, was not considered because recall itself failed. The recall applications were dismissed.
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