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 writ challenge to a CGST adjudication order was rejected as not maintainable because the dispute turned on disputed facts and factual inferences better suited to appellate scrutiny. The Court held that alternate remedy is not an absolute bar, but writ interference is confined to recognised exceptions such as lack of jurisdiction, breach of natural justice, fundamental rights, or vires challenge. No denial of hearing was made out, as notice, personal hearing and a reply had been given. At most, the impugned order involved an error in exercise of jurisdiction, remediable in appeal. Liberty to file the statutory appeal was granted, and time spent in writ proceedings was to be counted for limitation.
A writ challenge to a CGST adjudication order was rejected as not maintainable because the dispute turned on disputed facts and factual inferences better suited to appellate scrutiny. The Court held that alternate remedy is not an absolute bar, but writ interference is confined to recognised exceptions such as lack of jurisdiction, breach of natural justice, fundamental rights, or vires challenge. No denial of hearing was made out, as notice, personal hearing and a reply had been given. At most, the impugned order involved an error in exercise of jurisdiction, remediable in appeal. Liberty to file the statutory appeal was granted, and time spent in writ proceedings was to be counted for limitation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
