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...
Cancellation of GST registration requires reasons demonstrating application of mind and an effective opportunity to respond to the show-cause notice. The High Court stated that an unreasoned cancellation order fails the test under Article 14. As the taxpayer had not effectively responded, it was permitted to submit a reply, which must be considered after a hearing. The cancellation order and appellate order were quashed, and the matter was remitted for fresh adjudication.
Cancellation of GST registration requires reasons demonstrating application of mind and an effective opportunity to respond to the show-cause notice. The High Court stated that an unreasoned cancellation order fails the test under Article 14. As the taxpayer had not effectively responded, it was permitted to submit a reply, which must be considered after a hearing. The cancellation order and appellate order were quashed, and the matter was remitted for fresh adjudication.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4780
Join Channel
TaxTMI 
