Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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...
Cancellation of GST registration of petitioner - appeal barred by limitation or not - appeal was filed after a period of four months - Noting the significance of proper service of notice, the High Court emphasized the mandatory prerequisites for triggering the limitation period, including a finding on the mode of service and recording satisfaction regarding communication to the concerned party. - The Court observed deficiencies in the impugned order, specifically its failure to address the mode of service of the order and lack of satisfaction. - Setting aside the impugned order, the Court remitted the matter to the appellate authority for fresh adjudication.
Cancellation of GST registration of petitioner - appeal barred by limitation or not - appeal was filed after a period of four months - Noting the significance of proper service of notice, the High Court emphasized the mandatory prerequisites for triggering the limitation period, including a finding on the mode of service and recording satisfaction regarding communication to the concerned party. - The Court observed deficiencies in the impugned order, specifically its failure to address the mode of service of the order and lack of satisfaction. - Setting aside the impugned order, the Court remitted the matter to the appellate authority for fresh adjudication.
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