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 HC held that service of notice by uploading on web portal alone without resorting to other prescribed modes u/s 169 of Tamil Nadu GST Act 2017 is not valid compliance. Section 169 mandates service by registered post/email, and only on failure can notice be uploaded on portal. Uploading notice solely on portal without attempting other modes is insufficient. The impugned assessment orders were set aside by the HC for non-compliance with mandatory notice requirements.
The HC held that service of notice by uploading on web portal alone without resorting to other prescribed modes u/s 169 of Tamil Nadu GST Act 2017 is not valid compliance. Section 169 mandates service by registered post/email, and only on failure can notice be uploaded on portal. Uploading notice solely on portal without attempting other modes is insufficient. The impugned assessment orders were set aside by the HC for non-compliance with mandatory notice requirements.
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