Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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The High Court held that the writ petition challenging the show cause notice issued for levying GST on commission received under the Chit Funds Act is maintainable. Despite the availability of an alternate adjudication mechanism, the Court can exercise jurisdiction under Article 226 when proceedings are challenged as being without jurisdiction, based on the Supreme Court's judgment in Calcutta Discount Co. Ltd. v. ITO. In the present case, as per the Supreme Court's decision in Oriental Kuries Limited and Notification No.12 of 2017, the issuance of the show cause notice alleging GST levy on transactions under the Chit Funds Act is clearly without jurisdiction, without any disputed questions of fact. Therefore, the show cause notice is quashed as being issued without jurisdiction, and the writ petition is allowed.
The High Court held that the writ petition challenging the show cause notice issued for levying GST on commission received under the Chit Funds Act is maintainable. Despite the availability of an alternate adjudication mechanism, the Court can exercise jurisdiction under Article 226 when proceedings are challenged as being without jurisdiction, based on the Supreme Court's judgment in Calcutta Discount Co. Ltd. v. ITO. In the present case, as per the Supreme Court's decision in Oriental Kuries Limited and Notification No.12 of 2017, the issuance of the show cause notice alleging GST levy on transactions under the Chit Funds Act is clearly without jurisdiction, without any disputed questions of fact. Therefore, the show cause notice is quashed as being issued without jurisdiction, and the writ petition is allowed.
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