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...
Cancellation of petitioner's registration occurred without availing appellate remedy or Amnesty Scheme. SCN not produced in writ petition, nor averment of non-receipt, violating principles of natural justice. Section 30 of GST Act allows application for revocation within thirty days. Government issued Amnesty Scheme Circular No. 3 of 2023 permitting restoration of cancelled registrations on payment of dues between 31.03.2023 to 31.08.2023, which petitioner did not avail. Petitioner not a registered dealer after cancellation, with no monitoring by Department during intervening period, unable to ascertain transactions. Petitioner failed to utilize appellate remedy or Amnesty Scheme. Writ petition dismissed.
Cancellation of petitioner's registration occurred without availing appellate remedy or Amnesty Scheme. SCN not produced in writ petition, nor averment of non-receipt, violating principles of natural justice. Section 30 of GST Act allows application for revocation within thirty days. Government issued Amnesty Scheme Circular No. 3 of 2023 permitting restoration of cancelled registrations on payment of dues between 31.03.2023 to 31.08.2023, which petitioner did not avail. Petitioner not a registered dealer after cancellation, with no monitoring by Department during intervening period, unable to ascertain transactions. Petitioner failed to utilize appellate remedy or Amnesty Scheme. Writ petition dismissed.
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