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 petition, finding a violation of natural justice principles due to non-service of GST ASMT-10 and DRC-01 notices. Despite the petitioner's failure to contest the original proceedings, the court recognized bona fide reasons for non-participation. The ex-parte order was set aside, and the matter was remanded to the respondent for fresh consideration, providing the petitioner an opportunity to submit a reply to the show-cause notice in accordance with legal procedures.
HC allowed the petition, finding a violation of natural justice principles due to non-service of GST ASMT-10 and DRC-01 notices. Despite the petitioner's failure to contest the original proceedings, the court recognized bona fide reasons for non-participation. The ex-parte order was set aside, and the matter was remanded to the respondent for fresh consideration, providing the petitioner an opportunity to submit a reply to the show-cause notice in accordance with legal procedures.
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