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...
Effective opportunity to file a merits reply and seek procedural safeguards in GST adjudication was required where the taxpayer claimed belated awareness of a common show-cause notice and needed records for reconciliation. In the absence of established repeated adjournments, deliberate avoidance, or clear prior service, the High Court doubted the validity of an order passed without a merits reply. It set aside the adjudication order insofar as it concerned the taxpayer and restored the matter for fresh adjudication. The taxpayer must file its final reply within the stipulated period and request cross-examination or relied-upon documents with that reply; such requests must be decided before the final hearing.
Effective opportunity to file a merits reply and seek procedural safeguards in GST adjudication was required where the taxpayer claimed belated awareness of a common show-cause notice and needed records for reconciliation. In the absence of established repeated adjournments, deliberate avoidance, or clear prior service, the High Court doubted the validity of an order passed without a merits reply. It set aside the adjudication order insofar as it concerned the taxpayer and restored the matter for fresh adjudication. The taxpayer must file its final reply within the stipulated period and request cross-examination or relied-upon documents with that reply; such requests must be decided before the final hearing.
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