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 upheld the cancellation of taxpayer's registration due to non-filing of returns for six consecutive months. Despite filing returns after the show cause notice, the taxpayer failed to submit returns for all six months with requisite tax interest and late fees. The court emphasized that piecemeal return filing does not satisfy the statutory requirement under Rule 22(4) of CGST Rules. The cause of action for registration cancellation remained valid since the taxpayer did not comprehensively rectify the default by submitting all pending returns and associated financial obligations. Consequently, the registration cancellation order was deemed legally justified and the petition was dismissed.
HC upheld the cancellation of taxpayer's registration due to non-filing of returns for six consecutive months. Despite filing returns after the show cause notice, the taxpayer failed to submit returns for all six months with requisite tax interest and late fees. The court emphasized that piecemeal return filing does not satisfy the statutory requirement under Rule 22(4) of CGST Rules. The cause of action for registration cancellation remained valid since the taxpayer did not comprehensively rectify the default by submitting all pending returns and associated financial obligations. Consequently, the registration cancellation order was deemed legally justified and the petition was dismissed.
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