Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Validity of detention order - The petitioner argued that being a buyer from a GST-registered supplier, they had no means or obligation to verify the supplier's compliance with GST regulations. - The High court noted that the supplier company had cleared its tax dues on 30.12.2023, before the issuance of the show cause notice, which diminished the claim of intent to evade tax. Furthermore, the court observed that if there were any deficiencies in the supplier’s documentation, the registration should not have been granted. Therefore, once the supplier was registered and had paid the tax, allegations against them didn't hold. - Considering these points, the high court held that the petitioner, being unrelated to the supplier's alleged discrepancies, should not be penalized.
Validity of detention order - The petitioner argued that being a buyer from a GST-registered supplier, they had no means or obligation to verify the supplier's compliance with GST regulations. - The High court noted that the supplier company had cleared its tax dues on 30.12.2023, before the issuance of the show cause notice, which diminished the claim of intent to evade tax. Furthermore, the court observed that if there were any deficiencies in the supplier’s documentation, the registration should not have been granted. Therefore, once the supplier was registered and had paid the tax, allegations against them didn't hold. - Considering these points, the high court held that the petitioner, being unrelated to the supplier's alleged discrepancies, should not be penalized.
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