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...
Uploading GST notices and orders only in the 'Additional notices and orders' tab does not constitute effective communication under Section 73 of the WBGST Act and the applicable rules, unlike proper uploading in the normal tab. A show-cause notice and reminder that omit the date, time and venue of personal hearing also deny the taxable person an effective opportunity to reply and be heard. As determination under Section 73(9) requires consideration of the taxpayer's representation, an ex parte adjudication in these circumstances violates natural justice. The adjudication order was set aside, with fresh reply, hearing and reasoned adjudication directed; merits remain open.
Uploading GST notices and orders only in the 'Additional notices and orders' tab does not constitute effective communication under Section 73 of the WBGST Act and the applicable rules, unlike proper uploading in the normal tab. A show-cause notice and reminder that omit the date, time and venue of personal hearing also deny the taxable person an effective opportunity to reply and be heard. As determination under Section 73(9) requires consideration of the taxpayer's representation, an ex parte adjudication in these circumstances violates natural justice. The adjudication order was set aside, with fresh reply, hearing and reasoned adjudication directed; merits remain open.
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