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 quashed the retrospective cancellation of GST registration under SS29 of CGST Act, 2017, finding procedural violations. Neither the SCN nor final order provided material evidence supporting the allegation under SS29(2)(e), nor did they notify the petitioner of intended retrospective cancellation. This procedural defect alone invalidated the action. The court clarified that authorities may continue proceedings regarding alleged fraudulent registration, provided the petitioner receives proper notice with supporting evidence. On time limitation, the court referenced Addichem Speciality LLP, confirming that condonation of delay depends on statutory provisions governing the remedy. The March 20, 2024 order was quashed insofar as it retrospectively canceled registration.
The HC quashed the retrospective cancellation of GST registration under SS29 of CGST Act, 2017, finding procedural violations. Neither the SCN nor final order provided material evidence supporting the allegation under SS29(2)(e), nor did they notify the petitioner of intended retrospective cancellation. This procedural defect alone invalidated the action. The court clarified that authorities may continue proceedings regarding alleged fraudulent registration, provided the petitioner receives proper notice with supporting evidence. On time limitation, the court referenced Addichem Speciality LLP, confirming that condonation of delay depends on statutory provisions governing the remedy. The March 20, 2024 order was quashed insofar as it retrospectively canceled registration.
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