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...
Seeking restoration of the GST registration of the petitioner that has been cancelled - Considering the circumstances, the High court decided to grant the petitioner an opportunity to file a detailed response to the show cause notice. The cancellation order dated 21.07.2023 was set aside, and the petitioner was given one week to submit a detailed response. The authority was directed to re-adjudicate the show cause notice within 30 days, and the petitioner was to be given a chance for a personal hearing.
Seeking restoration of the GST registration of the petitioner that has been cancelled - Considering the circumstances, the High court decided to grant the petitioner an opportunity to file a detailed response to the show cause notice. The cancellation order dated 21.07.2023 was set aside, and the petitioner was given one week to submit a detailed response. The authority was directed to re-adjudicate the show cause notice within 30 days, and the petitioner was to be given a chance for a personal hearing.
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