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...
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The High Court considered the maintainability of a petition in light of the availability of an alternative statutory remedy. It was held that the availability of an alternative remedy does not always bar a writ petition under Article 226 of the Constitution. The court distinguished between "entertainability" and "maintainability" of a writ petition. The non-issuance of notices electronically on the portal was discussed, emphasizing the statutory modes of service under Section 73 of the CGST Act, 2017. The court also addressed the non-uploading of certain forms, stating that compliance can be waived in certain situations. The issuance of notices and orders by different authorities was considered, with the court concluding that the petitioner failed to establish grounds for interference in the matter. Consequently, the petition was dismissed.
The High Court considered the maintainability of a petition in light of the availability of an alternative statutory remedy. It was held that the availability of an alternative remedy does not always bar a writ petition under Article 226 of the Constitution. The court distinguished between "entertainability" and "maintainability" of a writ petition. The non-issuance of notices electronically on the portal was discussed, emphasizing the statutory modes of service under Section 73 of the CGST Act, 2017. The court also addressed the non-uploading of certain forms, stating that compliance can be waived in certain situations. The issuance of notices and orders by different authorities was considered, with the court concluding that the petitioner failed to establish grounds for interference in the matter. Consequently, the petition was dismissed.
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