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 Order passed u/s 73 of the Central Goods and Services Tax Act, 2017 [“the Act”] - Demand of GST - The Delhi High Court addressed a case wherein the petitioner contested an order creating a demand against them without the issuance of a show cause notice or DRC-01 beforehand. Acknowledging the absence of such notices, the Court ruled that the impugned order, purportedly passed under Section 73 of the CGST Act, violated procedural requirements. Consequently, the Court quashed the order, emphasizing the necessity of adhering to principles of natural justice. - The Court clarified that it would be open to the respondents to pass an appropriate order after giving a proper show cause notice and an opportunity of personal hearing to the petitioner.
Validity Of Order passed u/s 73 of the Central Goods and Services Tax Act, 2017 [“the Act”] - Demand of GST - The Delhi High Court addressed a case wherein the petitioner contested an order creating a demand against them without the issuance of a show cause notice or DRC-01 beforehand. Acknowledging the absence of such notices, the Court ruled that the impugned order, purportedly passed under Section 73 of the CGST Act, violated procedural requirements. Consequently, the Court quashed the order, emphasizing the necessity of adhering to principles of natural justice. - The Court clarified that it would be open to the respondents to pass an appropriate order after giving a proper show cause notice and an opportunity of personal hearing to the petitioner.
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