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 determined that holographic stickers supplied by the Prohibition and Excise Department constitute "goods" under Section 2(52) of GST laws, not services. The supply cannot be classified as a "composite supply" with excise licensing. The petitioner's previous RCM tax payments were made erroneously, as the stickers are not taxable supplies under Section 2(108). The court rejected the respondents' estoppel argument, affirming that tax principles are not bound by past practices. The second respondent must process refund claims under Section 54 of GST Acts and Rule 89 of GST rules within 3 months. The petition was allowed, granting refund of GST paid under reverse charge mechanism for holographic sticker procurement.
HC determined that holographic stickers supplied by the Prohibition and Excise Department constitute "goods" under Section 2(52) of GST laws, not services. The supply cannot be classified as a "composite supply" with excise licensing. The petitioner's previous RCM tax payments were made erroneously, as the stickers are not taxable supplies under Section 2(108). The court rejected the respondents' estoppel argument, affirming that tax principles are not bound by past practices. The second respondent must process refund claims under Section 54 of GST Acts and Rule 89 of GST rules within 3 months. The petition was allowed, granting refund of GST paid under reverse charge mechanism for holographic sticker procurement.
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