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...
Validity of assessment order - SCN as also the assessment order have not been signed by the 2nd respondent either digitally or physically - The High court examined similar cases and legal provisions, concluding that unsigned orders are legally ineffective. Sections 160 and 169 of the CGST Act do not justify the absence of signatures. Previous judgments from other high courts supported the requirement of signatures for authentication. Consequently, the court set aside/quashed the challenged documents, affirming that the lack of signatures rendered them legally unsustainable.
Validity of assessment order - SCN as also the assessment order have not been signed by the 2nd respondent either digitally or physically - The High court examined similar cases and legal provisions, concluding that unsigned orders are legally ineffective. Sections 160 and 169 of the CGST Act do not justify the absence of signatures. Previous judgments from other high courts supported the requirement of signatures for authentication. Consequently, the court set aside/quashed the challenged documents, affirming that the lack of signatures rendered them legally unsustainable.
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