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 allowed the petition, finding a violation of Section 75(7) of GST Act. The tax authority issued a show-cause notice for Rs. 45,66,398 but subsequently raised a demand of Rs. 68,07,953, which exceeded the original notice amount. The court held that this contravened statutory provisions regarding tax determination. The petitioner's claim of being unaware of the notice due to its placement in an 'Additional Notices and Orders' tab was considered valid. The court emphasized that the demand must not surpass the amount specified in the original notice, rendering the impugned order unsustainable. The judgment upheld principles of natural justice and statutory compliance.
HC allowed the petition, finding a violation of Section 75(7) of GST Act. The tax authority issued a show-cause notice for Rs. 45,66,398 but subsequently raised a demand of Rs. 68,07,953, which exceeded the original notice amount. The court held that this contravened statutory provisions regarding tax determination. The petitioner's claim of being unaware of the notice due to its placement in an 'Additional Notices and Orders' tab was considered valid. The court emphasized that the demand must not surpass the amount specified in the original notice, rendering the impugned order unsustainable. The judgment upheld principles of natural justice and statutory compliance.
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