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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...
HC invalidated tax determination order due to procedural non-compliance with AGST Act 2017. Authority failed to issue proper Show Cause Notice (SCN) under Section 73(1), instead providing only a summary notice and tax determination attachment. Court emphasized that SCN summary cannot substitute statutorily mandated full notice. Proper officer must issue complete SCN, statement under Section 73(3), and final order under 73(9). Compliance with subsections (1)-(8) and (10)-(11) of Section 73, along with Rule 142(1), are prerequisite for valid order under Section 73(9). Following precedent in Construction Catalysers case, court quashed impugned order for failing fundamental procedural requirements of natural justice.
HC invalidated tax determination order due to procedural non-compliance with AGST Act 2017. Authority failed to issue proper Show Cause Notice (SCN) under Section 73(1), instead providing only a summary notice and tax determination attachment. Court emphasized that SCN summary cannot substitute statutorily mandated full notice. Proper officer must issue complete SCN, statement under Section 73(3), and final order under 73(9). Compliance with subsections (1)-(8) and (10)-(11) of Section 73, along with Rule 142(1), are prerequisite for valid order under Section 73(9). Following precedent in Construction Catalysers case, court quashed impugned order for failing fundamental procedural requirements of natural justice.
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