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...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
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HC allowed the petition. It held that non-granting of opportunity to cross-examine witnesses whose statements were relied upon by the Adjudicating Authority to impose penalty u/s 74(9) of the CGST Act violated principles of natural justice. The HC observed that Section 107(11) of the Act does not empower the Appellate Authority to remand the case for such violations, necessitating invoking writ jurisdiction under Article 226 of the Constitution.
HC allowed the petition. It held that non-granting of opportunity to cross-examine witnesses whose statements were relied upon by the Adjudicating Authority to impose penalty u/s 74(9) of the CGST Act violated principles of natural justice. The HC observed that Section 107(11) of the Act does not empower the Appellate Authority to remand the case for such violations, necessitating invoking writ jurisdiction under Article 226 of the Constitution.
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