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...
Section 75(4) of the GST law requires a personal hearing where a written request is made or an adverse decision is contemplated. Denial of that hearing, despite an admitted request and a proposed adverse order, vitiates the adjudication as contrary to both the statute and natural justice. The impugned GST order was set aside and the matter remitted for fresh consideration after granting hearing before an officer other than the one who issued the show-cause notice.
Section 75(4) of the GST law requires a personal hearing where a written request is made or an adverse decision is contemplated. Denial of that hearing, despite an admitted request and a proposed adverse order, vitiates the adjudication as contrary to both the statute and natural justice. The impugned GST order was set aside and the matter remitted for fresh consideration after granting hearing before an officer other than the one who issued the show-cause notice.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
