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...
Violation of principles of natural justice in issuance of show cause notice u/s 73(1) of the Central Goods and Services Act, 2017. Petitioner received the notice only on the date fixed for personal hearing, rendering the opportunity illusory. Despite petitioner's prompt communication informing receipt of notice on hearing date and requesting another opportunity, respondents proceeded without considering it. High Court set aside the order-in-original passed without adhering to principles of natural justice, disposing of the petition.
Violation of principles of natural justice in issuance of show cause notice u/s 73(1) of the Central Goods and Services Act, 2017. Petitioner received the notice only on the date fixed for personal hearing, rendering the opportunity illusory. Despite petitioner's prompt communication informing receipt of notice on hearing date and requesting another opportunity, respondents proceeded without considering it. High Court set aside the order-in-original passed without adhering to principles of natural justice, disposing of the petition.
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