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...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
A writ challenge to a show-cause notice was treated as premature because the notice only proposed action and the petitioner could still file objections in the statutory process; the Court therefore declined to entertain the petition, allowed a further reply to the corrigendum, and directed disposal by a reasoned and speaking order. On jurisdiction, the Court held that the CGST Assistant/Deputy Commissioner was vested with authority under the relevant rules, and a differing rubber-stamp description below the signature did not negate that competence. The jurisdictional objection was rejected.
A writ challenge to a show-cause notice was treated as premature because the notice only proposed action and the petitioner could still file objections in the statutory process; the Court therefore declined to entertain the petition, allowed a further reply to the corrigendum, and directed disposal by a reasoned and speaking order. On jurisdiction, the Court held that the CGST Assistant/Deputy Commissioner was vested with authority under the relevant rules, and a differing rubber-stamp description below the signature did not negate that competence. The jurisdictional objection was rejected.
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