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 while writ petitions under Article 226 are ordinarily not maintainable if statutory remedy is available, exceptions exist for violation of natural justice principles. Failure to grant personal hearing to the petitioner before cancellation of CGST registration violated Section 75(4) of the GST Act and natural justice. Consequently, the impugned order cancelling petitioner's registration was set aside by the HC.
The HC held that while writ petitions under Article 226 are ordinarily not maintainable if statutory remedy is available, exceptions exist for violation of natural justice principles. Failure to grant personal hearing to the petitioner before cancellation of CGST registration violated Section 75(4) of the GST Act and natural justice. Consequently, the impugned order cancelling petitioner's registration was set aside by the HC.
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