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...
The HC upheld tax and penalty under GST Act Section 129 after goods were found at a different destination than documented. The court determined that the petitioner failed to comply with Rule 55 requirements for issuing proper job work challans. Upon examining the challan produced by the ACSC, the court noted it lacked several mandatory descriptions prescribed under Rule 55. This incomplete documentation constituted a clear contravention of the Rules. The court rejected the petitioner's argument that the proceedings were arbitrary, finding that the violation of Rule 55 justified the tax and penalty imposition under Section 129 of the GST Act. Petition dismissed.
The HC upheld tax and penalty under GST Act Section 129 after goods were found at a different destination than documented. The court determined that the petitioner failed to comply with Rule 55 requirements for issuing proper job work challans. Upon examining the challan produced by the ACSC, the court noted it lacked several mandatory descriptions prescribed under Rule 55. This incomplete documentation constituted a clear contravention of the Rules. The court rejected the petitioner's argument that the proceedings were arbitrary, finding that the violation of Rule 55 justified the tax and penalty imposition under Section 129 of the GST Act. Petition dismissed.
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