Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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HC determined the initial cash seizure by state GST officers was unlawful, lacking statutory authority under CGST/SGST Act. The subsequent transfer of seized funds to Income Tax Department under Section 132A of IT Act could not legitimize the original illegal seizure. The court emphasized constitutional principles under Articles 265 and 300A protecting against unauthorized property expropriation and taxation. Neither GST Department nor Income Tax Department could retain the seized cash prior to completing their respective proceedings. The ruling reinforces fundamental constitutional safeguards against arbitrary state action in tax enforcement matters. Appeal resolved with direction to release seized funds pending completion of formal proceedings.
HC determined the initial cash seizure by state GST officers was unlawful, lacking statutory authority under CGST/SGST Act. The subsequent transfer of seized funds to Income Tax Department under Section 132A of IT Act could not legitimize the original illegal seizure. The court emphasized constitutional principles under Articles 265 and 300A protecting against unauthorized property expropriation and taxation. Neither GST Department nor Income Tax Department could retain the seized cash prior to completing their respective proceedings. The ruling reinforces fundamental constitutional safeguards against arbitrary state action in tax enforcement matters. Appeal resolved with direction to release seized funds pending completion of formal proceedings.
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