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...
Advance rulings bind only the applicant and the concerned or jurisdictional tax officer; third parties cannot claim their benefit or challenge them. A recipient contractually required to reimburse applicable GST lacked locus standi to challenge a supplier's advance ruling because the contract did not fix the supply classification or GST rate. "Applicable GST" meant tax determined under law, and the ruling did not alter any contractual tax treatment. As the recipient was neither the applicant nor a concerned authority, it was not an aggrieved person and its writ petition was not maintainable.
Advance rulings bind only the applicant and the concerned or jurisdictional tax officer; third parties cannot claim their benefit or challenge them. A recipient contractually required to reimburse applicable GST lacked locus standi to challenge a supplier's advance ruling because the contract did not fix the supply classification or GST rate. "Applicable GST" meant tax determined under law, and the ruling did not alter any contractual tax treatment. As the recipient was neither the applicant nor a concerned authority, it was not an aggrieved person and its writ petition was not maintainable.
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