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...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
A GST assessment confirming a proposed demand was set aside where the adjudication was non-reasoned and did not meaningfully deal with the assessee's reply. Although the reply had been received and acknowledged, the order merely said it was not in order and that records were not produced, without a proper discussion of the objections; the assessment was quashed and remitted for fresh decision on merits. The text also notes that calling the assessee for personal hearing before requiring a reply was procedurally improper, and due notice and proper process were directed before any final order.
A GST assessment confirming a proposed demand was set aside where the adjudication was non-reasoned and did not meaningfully deal with the assessee's reply. Although the reply had been received and acknowledged, the order merely said it was not in order and that records were not produced, without a proper discussion of the objections; the assessment was quashed and remitted for fresh decision on merits. The text also notes that calling the assessee for personal hearing before requiring a reply was procedurally improper, and due notice and proper process were directed before any final order.
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