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 dismissed the writ petition challenging GST registration cancellation. The court found no merit in the petitioner's contentions regarding retrospective cancellation. The competent authority followed due process under the West Bengal GST Act, 2017, and exercised jurisdiction appropriately. The petitioner failed to produce satisfactory evidence or explanations to justify GST registration continuation. The court determined no procedural irregularities or violations of natural justice occurred, and the verification report was conducted in compliance with legal requirements. Consequently, the petition was rejected, and the GST registration cancellation was upheld.
HC dismissed the writ petition challenging GST registration cancellation. The court found no merit in the petitioner's contentions regarding retrospective cancellation. The competent authority followed due process under the West Bengal GST Act, 2017, and exercised jurisdiction appropriately. The petitioner failed to produce satisfactory evidence or explanations to justify GST registration continuation. The court determined no procedural irregularities or violations of natural justice occurred, and the verification report was conducted in compliance with legal requirements. Consequently, the petition was rejected, and the GST registration cancellation was upheld.
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