Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Challenge to the State GST authorities demanding input tax credit availed by the petitioner along with interest and penalty for IGST paid on manpower supply services received during 2017-2022. It holds that the impugned show cause notices issued by the State GST authorities are illegal, arbitrary, and without jurisdiction, as the Central GST authorities had already initiated proceedings against the petitioner for the same subject matter, barring the State authorities from initiating proceedings u/s 6(2)(b) of the KGST Act, 2017. Consequently, the show cause notices are quashed. However, regarding the challenge to the show cause notice issued by the Central GST authorities, the petitioner is directed to submit a reply with relevant documents, which the authorities must consider in accordance with law, considering provisions like Section 13(3)(C) and Section 128A of the CGST Act, 2017, and Circular No. 211/5/24-GST. The petition is partially allowed.
Challenge to the State GST authorities demanding input tax credit availed by the petitioner along with interest and penalty for IGST paid on manpower supply services received during 2017-2022. It holds that the impugned show cause notices issued by the State GST authorities are illegal, arbitrary, and without jurisdiction, as the Central GST authorities had already initiated proceedings against the petitioner for the same subject matter, barring the State authorities from initiating proceedings u/s 6(2)(b) of the KGST Act, 2017. Consequently, the show cause notices are quashed. However, regarding the challenge to the show cause notice issued by the Central GST authorities, the petitioner is directed to submit a reply with relevant documents, which the authorities must consider in accordance with law, considering provisions like Section 13(3)(C) and Section 128A of the CGST Act, 2017, and Circular No. 211/5/24-GST. The petition is partially allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
