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 quashed the order cancelling petitioner's GST registration for failure to file returns for six months. The Court found that authorities failed to consider the petitioner's contentions regarding payment of dues and medical reasons for delay, constituting a violation of natural justice principles. Following precedent established in Aggarwal Dyeing and Printing, which emphasized scrupulous adherence to procedural aspects, the matter was remanded to the Assessing Officer at the show cause notice stage. The AO must conduct fresh adjudication within twelve weeks, providing the petitioner an opportunity of hearing and issuing a reasoned order thereafter.
The HC quashed the order cancelling petitioner's GST registration for failure to file returns for six months. The Court found that authorities failed to consider the petitioner's contentions regarding payment of dues and medical reasons for delay, constituting a violation of natural justice principles. Following precedent established in Aggarwal Dyeing and Printing, which emphasized scrupulous adherence to procedural aspects, the matter was remanded to the Assessing Officer at the show cause notice stage. The AO must conduct fresh adjudication within twelve weeks, providing the petitioner an opportunity of hearing and issuing a reasoned order thereafter.
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