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 - violation of principles of natural justice - Personal hearing - It is admitted that initially 19.08.2022 was not holiday. It was subsequently declared a holiday. - Thereafter, it is not the case of the respondent that they issued any other notice to the petitioner of the date when the petitioner could have appeared before the respondent authority/competent officer. - Both the order and SCN quashed - HC
Cancellation of GST Registration - violation of principles of natural justice - Personal hearing - It is admitted that initially 19.08.2022 was not holiday. It was subsequently declared a holiday. - Thereafter, it is not the case of the respondent that they issued any other notice to the petitioner of the date when the petitioner could have appeared before the respondent authority/competent officer. - Both the order and SCN quashed - HC
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