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 petitioner failed to amend the invoice and e-way bill to reflect the actual goods loaded on the vehicle, resulting in discrepancies in GST documentation. The High Court upheld the levy of penalty u/s 129(3) of the TNGST Act, 2017, amounting to 200% of the tax payable, due to the irregularity committed by the petitioner. The petitioner was unable to substantiate their case with records before the respondents. The Writ Petition was dismissed, but the petitioner was granted liberty to file a Statutory Appeal before the Appellate Authority u/s 107 of the TNGST Act, 2017.
The petitioner failed to amend the invoice and e-way bill to reflect the actual goods loaded on the vehicle, resulting in discrepancies in GST documentation. The High Court upheld the levy of penalty u/s 129(3) of the TNGST Act, 2017, amounting to 200% of the tax payable, due to the irregularity committed by the petitioner. The petitioner was unable to substantiate their case with records before the respondents. The Writ Petition was dismissed, but the petitioner was granted liberty to file a Statutory Appeal before the Appellate Authority u/s 107 of the TNGST Act, 2017.
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