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...
In GST demand proceedings, a writ challenge to an ex parte demand requires bona fide conduct and full disclosure. The petitioner did not specifically deny receiving notice at its registered email, failed to disclose available GSTR-2A input tax credit or address allegations of excess credit and suppressed turnover, and gave an undertaking and post-dated cheques after its bank account was attached. Having obtained release of the account without contemporaneously alleging duress, it could not later raise that plea. The HC treated the challenge as an afterthought lacking bona fides and declined discretionary writ relief, dismissing the petition with costs.
In GST demand proceedings, a writ challenge to an ex parte demand requires bona fide conduct and full disclosure. The petitioner did not specifically deny receiving notice at its registered email, failed to disclose available GSTR-2A input tax credit or address allegations of excess credit and suppressed turnover, and gave an undertaking and post-dated cheques after its bank account was attached. Having obtained release of the account without contemporaneously alleging duress, it could not later raise that plea. The HC treated the challenge as an afterthought lacking bona fides and declined discretionary writ relief, dismissing the petition with costs.
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