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...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
HC found the SCN uploaded in 'Additional Notices Tab' violated principles of natural justice, rendering the impugned order dated 5th August, 2024 invalid. The court remanded the matter back to the Adjudicating Authority, granting the Petitioner time until 10th July 2025 to file a reply to the SCN. Upon reply submission, the Authority must issue a personal hearing notice. The impugned order was set aside, and the petition was allowed through remand, ensuring procedural fairness and opportunity to be heard.
HC found the SCN uploaded in 'Additional Notices Tab' violated principles of natural justice, rendering the impugned order dated 5th August, 2024 invalid. The court remanded the matter back to the Adjudicating Authority, granting the Petitioner time until 10th July 2025 to file a reply to the SCN. Upon reply submission, the Authority must issue a personal hearing notice. The impugned order was set aside, and the petition was allowed through remand, ensuring procedural fairness and opportunity to be heard.
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