Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
HC dismissed petition of charitable trust operating marriage hall challenging GST liability. Trust failed to register under GST Act from July 2017 to January 2020, attempting to evade tax by issuing receipts as donations. Post-inspection registration and tax payment were not voluntary but to avoid penalties. Court upheld that trust's conduct constituted suppression and fraud under Section 74 of GST Act. Both Original Authority and Appellate Authority correctly applied law, finding deliberate tax evasion through non-registration and mischaracterization of payments. Trust liable for unpaid taxes and penalties, with no grounds for judicial interference.
HC dismissed petition of charitable trust operating marriage hall challenging GST liability. Trust failed to register under GST Act from July 2017 to January 2020, attempting to evade tax by issuing receipts as donations. Post-inspection registration and tax payment were not voluntary but to avoid penalties. Court upheld that trust's conduct constituted suppression and fraud under Section 74 of GST Act. Both Original Authority and Appellate Authority correctly applied law, finding deliberate tax evasion through non-registration and mischaracterization of payments. Trust liable for unpaid taxes and penalties, with no grounds for judicial interference.
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