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...
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The High Court found a violation of principles of natural justice due to a non-speaking order by the adjudicating authority, which ignored the petitioner's replies and failed to provide reasons for applying a high tax rate. The court emphasized that the adjudicating authority must consider and provide reasons for rejecting explanations submitted by the petitioner. The lack of reasoning in the adjudication order was deemed unfair and inadequate. Additionally, the authority erred in applying the highest tax rate without justification, especially when part of the turnover was exempt. The court noted that the petitioner was not responsible for delays in the proceedings and remitted the matter back to the authority for a fresh, reasoned order within three months. The writ petition was allowed for remand.
The High Court found a violation of principles of natural justice due to a non-speaking order by the adjudicating authority, which ignored the petitioner's replies and failed to provide reasons for applying a high tax rate. The court emphasized that the adjudicating authority must consider and provide reasons for rejecting explanations submitted by the petitioner. The lack of reasoning in the adjudication order was deemed unfair and inadequate. Additionally, the authority erred in applying the highest tax rate without justification, especially when part of the turnover was exempt. The court noted that the petitioner was not responsible for delays in the proceedings and remitted the matter back to the authority for a fresh, reasoned order within three months. The writ petition was allowed for remand.
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