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...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Violation of principles of natural justice occurred as the valuable right of the petitioner to defend through a reply and right to personal hearing was denied. The finding that the petitioner failed to submit a reply is factually incorrect as the reply was received by the respondents, evident from the portal recording "Reply furnished, pending for order by tax officer." Failure to consider the petitioner's reply amounts to gross violation of principles of natural justice. Consequently, the impugned order cannot sustain judicial scrutiny and is liable to be set aside. The High Court disposed of the writ petition by setting aside the impugned order and directed the Authority to consider the petitioner's reply to the show-cause notice and proceed further in accordance with law.
Violation of principles of natural justice occurred as the valuable right of the petitioner to defend through a reply and right to personal hearing was denied. The finding that the petitioner failed to submit a reply is factually incorrect as the reply was received by the respondents, evident from the portal recording "Reply furnished, pending for order by tax officer." Failure to consider the petitioner's reply amounts to gross violation of principles of natural justice. Consequently, the impugned order cannot sustain judicial scrutiny and is liable to be set aside. The High Court disposed of the writ petition by setting aside the impugned order and directed the Authority to consider the petitioner's reply to the show-cause notice and proceed further in accordance with law.
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