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...
HC held that appellate authority lacks inherent power to condone delay beyond statutory limits under CGST Act Section 107. Appeals must be filed within three months of order communication, with discretionary one-month extension for sufficient cause under Section 107(4). Where legislation creates special limitation regime with terminal date, general provisions of Limitation Act do not apply. Appellate authority's condonation power is strictly confined to statutory framework. Appeals filed beyond combined four-month period (three months plus one month extension) under Section 107(1) and 107(4) were dismissed as time-barred. Court emphasized that statutory remedies must strictly adhere to prescribed limitation periods in special tax legislation.
HC held that appellate authority lacks inherent power to condone delay beyond statutory limits under CGST Act Section 107. Appeals must be filed within three months of order communication, with discretionary one-month extension for sufficient cause under Section 107(4). Where legislation creates special limitation regime with terminal date, general provisions of Limitation Act do not apply. Appellate authority's condonation power is strictly confined to statutory framework. Appeals filed beyond combined four-month period (three months plus one month extension) under Section 107(1) and 107(4) were dismissed as time-barred. Court emphasized that statutory remedies must strictly adhere to prescribed limitation periods in special tax legislation.
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