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 mentioning SAP document number instead of tax invoice number in e-way bill during transport from Mathura to Mirzapur was a genuine human error. Physical verification revealed no discrepancies in quality, quantity, or goods description between tax invoice and actual shipment. Authorities failed to establish any intention of tax evasion, which is essential for penalty imposition under Section 129 of GST Act. The technical mismatch alone cannot justify penalty proceedings when substantive compliance is evident. The court found impugned orders unsustainable, emphasizing that mere clerical errors, absent fraudulent intent, do not warrant punitive action. Petition allowed, setting aside tax and penalty orders.
HC held that mentioning SAP document number instead of tax invoice number in e-way bill during transport from Mathura to Mirzapur was a genuine human error. Physical verification revealed no discrepancies in quality, quantity, or goods description between tax invoice and actual shipment. Authorities failed to establish any intention of tax evasion, which is essential for penalty imposition under Section 129 of GST Act. The technical mismatch alone cannot justify penalty proceedings when substantive compliance is evident. The court found impugned orders unsustainable, emphasizing that mere clerical errors, absent fraudulent intent, do not warrant punitive action. Petition allowed, setting aside tax and penalty orders.
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