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 held that in the matter of GST registration cancellation, the sealing of the godown was a protective measure to safeguard stakeholders' interests, not based on inter-party disputes. The directive was implemented to prevent goods removal pending the Commissioner's decision on registration revocation application. The court emphasized a time-bound resolution process to ensure fair treatment and protect the rights of all parties, including financial institutions. The interim protective order was deemed appropriate to maintain status quo until a definitive determination could be made regarding the registration cancellation.
HC held that in the matter of GST registration cancellation, the sealing of the godown was a protective measure to safeguard stakeholders' interests, not based on inter-party disputes. The directive was implemented to prevent goods removal pending the Commissioner's decision on registration revocation application. The court emphasized a time-bound resolution process to ensure fair treatment and protect the rights of all parties, including financial institutions. The interim protective order was deemed appropriate to maintain status quo until a definitive determination could be made regarding the registration cancellation.
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