GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Section 12AB requires the Commissioner to grant or reject charitable-registration applications after examining objects, genuineness of activities and material legal compliance. It does not create a category of registration whose effectiveness or tax benefits are suspended pending future litigation. Conditions may operate only where they reflect statutory requirements; prescribed forms, rules and administrative circulars cannot enlarge substantive powers. Post-registration concerns must be addressed through the separate cancellation process, including inquiry and hearing safeguards. A binding jurisdictional ruling remains applicable unless stayed, modified or reversed. The absence of an express irrevocability clause does not itself establish that a public charitable trust is revocable where no power of revocation is reserved.
Section 12AB requires the Commissioner to grant or reject charitable-registration applications after examining objects, genuineness of activities and material legal compliance. It does not create a category of registration whose effectiveness or tax benefits are suspended pending future litigation. Conditions may operate only where they reflect statutory requirements; prescribed forms, rules and administrative circulars cannot enlarge substantive powers. Post-registration concerns must be addressed through the separate cancellation process, including inquiry and hearing safeguards. A binding jurisdictional ruling remains applicable unless stayed, modified or reversed. The absence of an express irrevocability clause does not itself establish that a public charitable trust is revocable where no power of revocation is reserved.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
