Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
HC held that the Adjudicating Authority must reconsider the GST assessment by applying Circular No. 199/11/2023-GST and recent precedent. The court found the original order did not properly consider the circular's provisions regarding cross-charged expenses. The Adjudicating Authority is directed to provide a fresh hearing to the petitioner and issue a new order consistent with the circular's guidelines, potentially nullifying the tax liability. The court referenced the Metal One Corporation judgment, which suggested no tax liability where no invoices were generated. Petition disposed of with directions for re-evaluation.
HC held that the Adjudicating Authority must reconsider the GST assessment by applying Circular No. 199/11/2023-GST and recent precedent. The court found the original order did not properly consider the circular's provisions regarding cross-charged expenses. The Adjudicating Authority is directed to provide a fresh hearing to the petitioner and issue a new order consistent with the circular's guidelines, potentially nullifying the tax liability. The court referenced the Metal One Corporation judgment, which suggested no tax liability where no invoices were generated. Petition disposed of with directions for re-evaluation.
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