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...
The petitioner wrongfully availed input tax credit while filing GSTR-3B for 2017-18. However, the petitioner, being an honest taxpayer, noticed the mistake and rectified it by filing a revised return in August 2018, reversing the wrongly claimed input tax credit. Section 39(9) of the CGST/SGST Acts allows rectification of returns before November 30 of the following financial year. The High Court set aside the order and remitted the matter for fresh consideration by the respondent after providing an opportunity of hearing to the petitioner.
The petitioner wrongfully availed input tax credit while filing GSTR-3B for 2017-18. However, the petitioner, being an honest taxpayer, noticed the mistake and rectified it by filing a revised return in August 2018, reversing the wrongly claimed input tax credit. Section 39(9) of the CGST/SGST Acts allows rectification of returns before November 30 of the following financial year. The High Court set aside the order and remitted the matter for fresh consideration by the respondent after providing an opportunity of hearing to the petitioner.
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