Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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...
Key issues of levy of GST on export of goods to the petitioner's Maldives office, zero-rate supplies, fixed establishment, location of recipient and supplier of services. The court held that the petitioner and respondent had fixed establishments in Addu City, Maldives, and the petitioner was re-registered there, not constituting a separate legal entity. The scope of judicial review was discussed, and the court found that the immovable property and place of supply were in Maldives, outside India. Section 13(4) of the IGST Act governs such cases where the supply, location of recipient and supplier are outside India, precluding GST levy u/ss 9 of CGST Act or 5 of IGST Act. Consequently, the impugned orders were set aside, and the respondents were directed to reimburse the GST, interest and penalty paid by the petitioner within 90 days.
Key issues of levy of GST on export of goods to the petitioner's Maldives office, zero-rate supplies, fixed establishment, location of recipient and supplier of services. The court held that the petitioner and respondent had fixed establishments in Addu City, Maldives, and the petitioner was re-registered there, not constituting a separate legal entity. The scope of judicial review was discussed, and the court found that the immovable property and place of supply were in Maldives, outside India. Section 13(4) of the IGST Act governs such cases where the supply, location of recipient and supplier are outside India, precluding GST levy u/ss 9 of CGST Act or 5 of IGST Act. Consequently, the impugned orders were set aside, and the respondents were directed to reimburse the GST, interest and penalty paid by the petitioner within 90 days.
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