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...
The Delhi High Court addressed a case involving a violation of principles of natural justice due to an ex-parte demand created under section 73 of the CGST Act, 2017. The petitioner failed to respond to a Show Cause Notice regarding excess claim of Input Tax Credit (ITC) and scrutiny of ITC availed. The court held that the impugned order was solely based on the lack of reply to the Show Cause Notice. As there was no Annexure-B provided by the Respondents, the court granted the petitioner an opportunity to respond to the Notice. Consequently, the order dated 12.12.2023 was set aside, and the Show Cause Notice was remitted to the Proper Officer for re-adjudication. The petition was disposed of through remand.
The Delhi High Court addressed a case involving a violation of principles of natural justice due to an ex-parte demand created under section 73 of the CGST Act, 2017. The petitioner failed to respond to a Show Cause Notice regarding excess claim of Input Tax Credit (ITC) and scrutiny of ITC availed. The court held that the impugned order was solely based on the lack of reply to the Show Cause Notice. As there was no Annexure-B provided by the Respondents, the court granted the petitioner an opportunity to respond to the Notice. Consequently, the order dated 12.12.2023 was set aside, and the Show Cause Notice was remitted to the Proper Officer for re-adjudication. The petition was disposed of through remand.
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