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...
Petitioner challenged order blocking Input Tax Credit (ITC) balance due to failure to produce mandatory vehicle movement details like lorry receipt and trip sheet as required u/s 16(2)(b) of CGST Act. Court held petitioner was obligated to furnish such particulars to avail ITC benefit. Since petitioner failed to do so, impugned assessment order was rightly passed. Petitioner has alternate remedy of appeal before Appellate Authority instead of directly approaching High Court through writ petition. Hence, petition dismissed.
Petitioner challenged order blocking Input Tax Credit (ITC) balance due to failure to produce mandatory vehicle movement details like lorry receipt and trip sheet as required u/s 16(2)(b) of CGST Act. Court held petitioner was obligated to furnish such particulars to avail ITC benefit. Since petitioner failed to do so, impugned assessment order was rightly passed. Petitioner has alternate remedy of appeal before Appellate Authority instead of directly approaching High Court through writ petition. Hence, petition dismissed.
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