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...
The High Court quashed the orders dated 29 December 2022, 20 February 2024, and the appellate authority's order dated 08 July 2024, cancelling the petitioner's GST registration retrospectively on grounds of fraud, willful misstatement or suppression of facts. The Court found that the authorities failed to provide cogent material indicating the registration was originally obtained through fraudulent means. Crucially, the show cause notice did not consider the amended registration certificate issued on 02 July 2019, and the petitioner was not provided the inspection report of 03 June 2022, which formed the basis for rejecting the revocation application. The cancellation orders were quashed due to lack of evidence substantiating the allegation of fraud in obtaining the initial registration.
The High Court quashed the orders dated 29 December 2022, 20 February 2024, and the appellate authority's order dated 08 July 2024, cancelling the petitioner's GST registration retrospectively on grounds of fraud, willful misstatement or suppression of facts. The Court found that the authorities failed to provide cogent material indicating the registration was originally obtained through fraudulent means. Crucially, the show cause notice did not consider the amended registration certificate issued on 02 July 2019, and the petitioner was not provided the inspection report of 03 June 2022, which formed the basis for rejecting the revocation application. The cancellation orders were quashed due to lack of evidence substantiating the allegation of fraud in obtaining the initial registration.
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