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...
Violation of principles of natural justice - Seeking proportionate refund of cess i.e., cess paid on coal which was utilized in zero-rated supplies - The High Court noted that the fixing of the personal hearing date before the expiry of the 15-day period for submitting a reply to the show-cause notice deprived the petitioner of adequate time to respond effectively. The court highlighted the necessity of allowing parties sufficient time to prepare and present their case. - The rejection order of the refund claim was criticized for being a non-speaking order, as it failed to provide reasons for the rejection, which is a mandatory requirement under Rule 92(3) of the Rules. - Matter restored back for re-adjudication.
Violation of principles of natural justice - Seeking proportionate refund of cess i.e., cess paid on coal which was utilized in zero-rated supplies - The High Court noted that the fixing of the personal hearing date before the expiry of the 15-day period for submitting a reply to the show-cause notice deprived the petitioner of adequate time to respond effectively. The court highlighted the necessity of allowing parties sufficient time to prepare and present their case. - The rejection order of the refund claim was criticized for being a non-speaking order, as it failed to provide reasons for the rejection, which is a mandatory requirement under Rule 92(3) of the Rules. - Matter restored back for re-adjudication.
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