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 High Court examined the maintainability of a petition challenging the cancellation of GST registration, considering alternative remedy u/s 30 of GST Act. The petitioner alleged violation of natural justice and infringement of Constitutional rights u/s 19 and 21. Citing WHIRLPOOL CORPORATION case, the court noted exceptions for writ petitions when fundamental rights or natural justice are at stake. The show cause notice indicated alleged irregularities, but the petitioner did not utilize the available remedy. Despite dismissing the petition, the court allowed the petitioner to challenge the cancellation through proper channels u/s 30 of GST Act or by filing an appeal within a reasonable time.
The High Court examined the maintainability of a petition challenging the cancellation of GST registration, considering alternative remedy u/s 30 of GST Act. The petitioner alleged violation of natural justice and infringement of Constitutional rights u/s 19 and 21. Citing WHIRLPOOL CORPORATION case, the court noted exceptions for writ petitions when fundamental rights or natural justice are at stake. The show cause notice indicated alleged irregularities, but the petitioner did not utilize the available remedy. Despite dismissing the petition, the court allowed the petitioner to challenge the cancellation through proper channels u/s 30 of GST Act or by filing an appeal within a reasonable time.
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