Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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The Delhi High Court reviewed a case concerning excess Input Tax Credit claimed by a taxpayer by comparing GSTR-2A with GSTR-3B. The court noted the lack of cooperation from the taxpayer and discrepancies in the ITC data despite a special audit. The court referred to Sections 73(7) and 73(9) of the CGST/DGST Act regarding tax notices and penalties. The court found the officer did not properly consider the detailed reply and supporting documents provided by the taxpayer. Consequently, the court set aside the order dated 27.04.2024, ruling in favor of the petitioner and disposing of the petition.
The Delhi High Court reviewed a case concerning excess Input Tax Credit claimed by a taxpayer by comparing GSTR-2A with GSTR-3B. The court noted the lack of cooperation from the taxpayer and discrepancies in the ITC data despite a special audit. The court referred to Sections 73(7) and 73(9) of the CGST/DGST Act regarding tax notices and penalties. The court found the officer did not properly consider the detailed reply and supporting documents provided by the taxpayer. Consequently, the court set aside the order dated 27.04.2024, ruling in favor of the petitioner and disposing of the petition.
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