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...
The Kerala High Court addressed a case involving the denial of Input Tax Credit (ITC) and a challenge to an assessment order on the grounds of being time-barred. The court held that an order under u/s 73 must be issued within three years from the due date for annual returns, beyond which it becomes time-barred. The government, u/s 168A, can extend the time limit in special circumstances like force majeure, such as the COVID-19 pandemic. The court found the government's extension of the time limit valid and dismissed the challenge to the notifications. The court directed the Assessing Authority to pass a fresh assessment order in line with Circular No. 183/15/2022-GST, granting the petitioner the benefit of the circular. The petition was allowed through remand for further assessment.
The Kerala High Court addressed a case involving the denial of Input Tax Credit (ITC) and a challenge to an assessment order on the grounds of being time-barred. The court held that an order under u/s 73 must be issued within three years from the due date for annual returns, beyond which it becomes time-barred. The government, u/s 168A, can extend the time limit in special circumstances like force majeure, such as the COVID-19 pandemic. The court found the government's extension of the time limit valid and dismissed the challenge to the notifications. The court directed the Assessing Authority to pass a fresh assessment order in line with Circular No. 183/15/2022-GST, granting the petitioner the benefit of the circular. The petition was allowed through remand for further assessment.
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