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...
Section 16(5) was held to override section 16(4) and to extend the entitlement to avail input tax credit for invoices or debit notes relating to financial year 2019-20 where the return under section 39 was filed up to 30.11.2021. As the petitioner's returns were filed in the last week of October 2020, the authority's view that the right had expired on 25.10.2020 was contrary to the statutory extension. Rejection of the claim solely on delay was therefore unsustainable, the rejection orders were set aside, and the matter was remitted for fresh decision in accordance with the Court's interpretation.
Section 16(5) was held to override section 16(4) and to extend the entitlement to avail input tax credit for invoices or debit notes relating to financial year 2019-20 where the return under section 39 was filed up to 30.11.2021. As the petitioner's returns were filed in the last week of October 2020, the authority's view that the right had expired on 25.10.2020 was contrary to the statutory extension. Rejection of the claim solely on delay was therefore unsustainable, the rejection orders were set aside, and the matter was remitted for fresh decision in accordance with the Court's interpretation.
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