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...
Demand of GST - The High court noted that the return of documents raised a disputed question of fact, which could not be decided in the writ jurisdiction without further evidence. For the period from July 2017 to March 2018, the court granted the petitioner protection similar to that in a previous case. However, for the period from April 2018 to January 2023, the court dismissed the writ petition, citing the existence of a statutory alternative remedy of appeal. The court did not find grounds to entertain the writ petition for this period.
Demand of GST - The High court noted that the return of documents raised a disputed question of fact, which could not be decided in the writ jurisdiction without further evidence. For the period from July 2017 to March 2018, the court granted the petitioner protection similar to that in a previous case. However, for the period from April 2018 to January 2023, the court dismissed the writ petition, citing the existence of a statutory alternative remedy of appeal. The court did not find grounds to entertain the writ petition for this period.
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