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 invalidated the assessment order due to absence of a Digital Invoice Number (DIN), following SC precedent in Pradeep Goyal v. Union of India. The court held that proceedings lacking a DIN are non-est and invalid, consistent with CBIC circular. The impugned order was set aside, granting the respondent liberty to conduct a fresh assessment with proper DIN assignment after providing notice to the petitioner, thereby ensuring procedural compliance under GST Act.
HC invalidated the assessment order due to absence of a Digital Invoice Number (DIN), following SC precedent in Pradeep Goyal v. Union of India. The court held that proceedings lacking a DIN are non-est and invalid, consistent with CBIC circular. The impugned order was set aside, granting the respondent liberty to conduct a fresh assessment with proper DIN assignment after providing notice to the petitioner, thereby ensuring procedural compliance under GST Act.
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