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...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
An order passed by a successor officer without the benefit of the earlier personal hearing notes was held to violate natural justice, because the hearing was conducted by one officer and the decision was taken by another after transfer. The Court held that this rendered the hearing meaningless and vitiated the order. It further held that the existence of an alternative statutory remedy did not bar writ jurisdiction where the impugned order itself was tainted by breach of natural justice. The order was set aside and the matter was remitted for fresh consideration, with liberty to the petitioner to appear, file written submissions, and pursue its request for supply of documents.
An order passed by a successor officer without the benefit of the earlier personal hearing notes was held to violate natural justice, because the hearing was conducted by one officer and the decision was taken by another after transfer. The Court held that this rendered the hearing meaningless and vitiated the order. It further held that the existence of an alternative statutory remedy did not bar writ jurisdiction where the impugned order itself was tainted by breach of natural justice. The order was set aside and the matter was remitted for fresh consideration, with liberty to the petitioner to appear, file written submissions, and pursue its request for supply of documents.
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