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...
GST adjudication under Section 74 requires a show cause notice in the prescribed form addressed to the person against whom liability is proposed. Where the notice uploaded on the website was addressed to another entity, despite a pre-notice intimation in GST FORM DRC-01A, the adjudication lacked notice to the petitioner and violated natural justice. The defect was not addressed in the appellate proceedings. The adjudication and appellate orders were quashed, while permitting fresh proceedings if legally permissible and preserving the petitioner's defences.
GST adjudication under Section 74 requires a show cause notice in the prescribed form addressed to the person against whom liability is proposed. Where the notice uploaded on the website was addressed to another entity, despite a pre-notice intimation in GST FORM DRC-01A, the adjudication lacked notice to the petitioner and violated natural justice. The defect was not addressed in the appellate proceedings. The adjudication and appellate orders were quashed, while permitting fresh proceedings if legally permissible and preserving the petitioner's defences.
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