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 addressed penalty u/s 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 following premises search. Relying on precedent, the Court held that penalty proceedings post a search are not warranted. Quashed impugned orders of March 21, 2018 and August 31, 2018, finding them unjustified. Petition allowed based on lack of justification for penalty u/s 129 post-search.
The High Court addressed penalty u/s 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 following premises search. Relying on precedent, the Court held that penalty proceedings post a search are not warranted. Quashed impugned orders of March 21, 2018 and August 31, 2018, finding them unjustified. Petition allowed based on lack of justification for penalty u/s 129 post-search.
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