Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
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The High Court prima facie held that the income of the petitioner, a charitable institution registered u/s 12AA of the Income Tax Act, 1961, cannot be assessed to tax under the Central Goods & Services Tax Act, 2017 (CGST Act). The activities undertaken by a charitable institution would not prima facie fall within the ambit of activities undertaken in the course of or in furtherance of business as envisaged u/ss 7 and 9 of the CGST Act for levying tax on inter-state supply of goods or services. The impugned order dated 30 April 2024 has been placed in abeyance, and the matter requires further consideration by the High Court on the next date of listing on 08.01.2025.
The High Court prima facie held that the income of the petitioner, a charitable institution registered u/s 12AA of the Income Tax Act, 1961, cannot be assessed to tax under the Central Goods & Services Tax Act, 2017 (CGST Act). The activities undertaken by a charitable institution would not prima facie fall within the ambit of activities undertaken in the course of or in furtherance of business as envisaged u/ss 7 and 9 of the CGST Act for levying tax on inter-state supply of goods or services. The impugned order dated 30 April 2024 has been placed in abeyance, and the matter requires further consideration by the High Court on the next date of listing on 08.01.2025.
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