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 allowed the writ petition challenging the rejection of a voluntary GST cancellation application. The court found the original order defective due to lack of reasoned explanation, violating principles of natural justice. The impugned order dated 20 November 2024 was quashed, directing the competent authority to reconsider the cancellation application afresh and dispose of it in accordance with legal principles, ensuring procedural fairness and providing substantive reasoning for any subsequent decision.
HC allowed the writ petition challenging the rejection of a voluntary GST cancellation application. The court found the original order defective due to lack of reasoned explanation, violating principles of natural justice. The impugned order dated 20 November 2024 was quashed, directing the competent authority to reconsider the cancellation application afresh and dispose of it in accordance with legal principles, ensuring procedural fairness and providing substantive reasoning for any subsequent decision.
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