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...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Recovery of GST dues from a deceased taxpayer's relative cannot be effected without prior determination that the relative is liable under Section 93, after notice and an opportunity of hearing. Where the petitioner and the deceased had separate GST registrations and distinct places of business, mere similarity of trade name was insufficient to justify automatic recovery. Freezing a bank account without adjudicatory process and without inviting objections also breached natural justice and due process, since attachment of bank property is a drastic measure requiring tangible material and a formed opinion. The HC held the recovery action suffered from a jurisdictional defect, quashed the attachment, directed de-freezing of the account, and left the Department free to proceed afresh in accordance with law.
Recovery of GST dues from a deceased taxpayer's relative cannot be effected without prior determination that the relative is liable under Section 93, after notice and an opportunity of hearing. Where the petitioner and the deceased had separate GST registrations and distinct places of business, mere similarity of trade name was insufficient to justify automatic recovery. Freezing a bank account without adjudicatory process and without inviting objections also breached natural justice and due process, since attachment of bank property is a drastic measure requiring tangible material and a formed opinion. The HC held the recovery action suffered from a jurisdictional defect, quashed the attachment, directed de-freezing of the account, and left the Department free to proceed afresh in accordance with law.
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