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...
Assessment proceedings under the GST enactments must be confined to the relevant tax period, and a single composite show cause notice or composite assessment order for multiple assessment years is impermissible. Following prior High Court authority, the court held that the impugned DRC-01 notice and assessment order, both framed on a combined basis, were unsustainable; separate issuance of DRC-07 did not cure the defect. The composite assessment order was set aside, and the respondents were given liberty to initiate fresh year-wise proceedings. The period from the impugned order until receipt of the court's order was directed to be excluded for limitation purposes.
Assessment proceedings under the GST enactments must be confined to the relevant tax period, and a single composite show cause notice or composite assessment order for multiple assessment years is impermissible. Following prior High Court authority, the court held that the impugned DRC-01 notice and assessment order, both framed on a combined basis, were unsustainable; separate issuance of DRC-07 did not cure the defect. The composite assessment order was set aside, and the respondents were given liberty to initiate fresh year-wise proceedings. The period from the impugned order until receipt of the court's order was directed to be excluded for limitation purposes.
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