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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Challenge to show cause notice u/s 74 of Central/Gujarat Goods and Services Tax Act, 2017 regarding classification of product manufactured by petitioner under HSN 19059040 instead of HSN 19059030 and consequent levy of GST. Court held that in view of minutes of GST Council meeting and circular dated 1st August, 2023, issue was to be regularized on 'as is where is' basis up to 22.07.2023, meaning petitioners' claim of exemption under HSN 19059040 and payment of nil GST to continue as filed. Respondents misinterpreted 'as is' basis by issuing impugned notices levying 18% GST under HSN 19059030, ignoring binding advance ruling. When petitioners claimed exemption under HSN 19059040 and paid nil GST, same was required to be regularized 'as is' as per GST Council and Board's notification coupled with binding advance ruling. Impugned show cause notices quashed, respondents directed to regularize past returns filed by petitioners on 'as is' basis accepting nil rate of GST up to 22.07.2023. Petition allowed.
Challenge to show cause notice u/s 74 of Central/Gujarat Goods and Services Tax Act, 2017 regarding classification of product manufactured by petitioner under HSN 19059040 instead of HSN 19059030 and consequent levy of GST. Court held that in view of minutes of GST Council meeting and circular dated 1st August, 2023, issue was to be regularized on 'as is where is' basis up to 22.07.2023, meaning petitioners' claim of exemption under HSN 19059040 and payment of nil GST to continue as filed. Respondents misinterpreted 'as is' basis by issuing impugned notices levying 18% GST under HSN 19059030, ignoring binding advance ruling. When petitioners claimed exemption under HSN 19059040 and paid nil GST, same was required to be regularized 'as is' as per GST Council and Board's notification coupled with binding advance ruling. Impugned show cause notices quashed, respondents directed to regularize past returns filed by petitioners on 'as is' basis accepting nil rate of GST up to 22.07.2023. Petition allowed.
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