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 of petitioner - failure to file Periodic/GST Return - The petitioner, a Goldsmith registered under the Uttarakhand Goods and Services Tax Act, challenged the cancellation of their GST registration due to failure to file periodic/GST returns. Citing a previous judgment, the petitioner sought an opportunity to apply for revocation, promising to comply with all requirements, including filing outstanding returns and paying dues. The court, finding the issues similar and with no objection from the State, disposed of the writ petition, granting the petitioner two weeks to apply for revocation.
Cancellation of GST registration of petitioner - failure to file Periodic/GST Return - The petitioner, a Goldsmith registered under the Uttarakhand Goods and Services Tax Act, challenged the cancellation of their GST registration due to failure to file periodic/GST returns. Citing a previous judgment, the petitioner sought an opportunity to apply for revocation, promising to comply with all requirements, including filing outstanding returns and paying dues. The court, finding the issues similar and with no objection from the State, disposed of the writ petition, granting the petitioner two weeks to apply for revocation.
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