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...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
The HC set aside assessment orders due to violation of principles of natural justice, as the Assessing Officer failed to grant personal hearing despite the petitioner's request in their reply notice. The Court held that when an assessee opts for personal hearing in their reply, the Assessing Officer must grant it, even if "no" was marked in the form. Following precedent from Assistant Commissioner of State Tax v. Commercial Steel Limited, the Court determined that writ petitions are maintainable against assessment orders when principles of natural justice are violated. The matter was remitted back to the Assessing Officer with specific direction to verify the bank realization certificate uploaded in the GST portal.
The HC set aside assessment orders due to violation of principles of natural justice, as the Assessing Officer failed to grant personal hearing despite the petitioner's request in their reply notice. The Court held that when an assessee opts for personal hearing in their reply, the Assessing Officer must grant it, even if "no" was marked in the form. Following precedent from Assistant Commissioner of State Tax v. Commercial Steel Limited, the Court determined that writ petitions are maintainable against assessment orders when principles of natural justice are violated. The matter was remitted back to the Assessing Officer with specific direction to verify the bank realization certificate uploaded in the GST portal.
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