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...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
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The petition is dismissed as an alternative efficacious remedy is available to challenge the impugned order u/s 107 of the GST Act. While violation of natural justice and vires of Section 16(2)(c) are grounds to entertain the writ, disputed questions of fact regarding opportunity of hearing and composite invocation of Section 16(2)(b) and 16(2)(c) necessitate thorough analysis, precluding interference at this stage. The petitioner can raise contentions on merits, including interpretation of Section 16(2)(b) read with Rule 36 and Section 155, before the Appellate Authority u/s 107.
The petition is dismissed as an alternative efficacious remedy is available to challenge the impugned order u/s 107 of the GST Act. While violation of natural justice and vires of Section 16(2)(c) are grounds to entertain the writ, disputed questions of fact regarding opportunity of hearing and composite invocation of Section 16(2)(b) and 16(2)(c) necessitate thorough analysis, precluding interference at this stage. The petitioner can raise contentions on merits, including interpretation of Section 16(2)(b) read with Rule 36 and Section 155, before the Appellate Authority u/s 107.
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