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...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
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Effective service of a show cause notice is required before adverse GST adjudication can stand. The HC held that a notice uploaded only on the GST portal's Additional Notices Tab, before that tab became visibly accessible, did not amount to valid service in this case. As the petitioner was therefore denied a proper opportunity to file a reply and be heard, the adjudication order was set aside. The Court rejected the contention that a later reminder cured the defect, since it was tied to the same inadequately served notice. The matter was remitted for fresh adjudication after permitting a reply and granting personal hearing.
Effective service of a show cause notice is required before adverse GST adjudication can stand. The HC held that a notice uploaded only on the GST portal's Additional Notices Tab, before that tab became visibly accessible, did not amount to valid service in this case. As the petitioner was therefore denied a proper opportunity to file a reply and be heard, the adjudication order was set aside. The Court rejected the contention that a later reminder cured the defect, since it was tied to the same inadequately served notice. The matter was remitted for fresh adjudication after permitting a reply and granting personal hearing.
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