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 adjudicated a procedural matter concerning natural justice principles, specifically addressing communication deficiencies in legal proceedings. The court mandated the Registry to implement communication protocols for efficient case processing within the CGST Department. Key directives included: deputizing two officers from CGST and CX Delhi Zone for immediate instructions, publishing email addresses of Commissionerates in cause lists, and requiring specific Commissionerate names in writ petitions. The court emphasized improved communication mechanisms to enhance legal service delivery and transparency. Petition was disposed of with procedural recommendations for future case management.
HC adjudicated a procedural matter concerning natural justice principles, specifically addressing communication deficiencies in legal proceedings. The court mandated the Registry to implement communication protocols for efficient case processing within the CGST Department. Key directives included: deputizing two officers from CGST and CX Delhi Zone for immediate instructions, publishing email addresses of Commissionerates in cause lists, and requiring specific Commissionerate names in writ petitions. The court emphasized improved communication mechanisms to enhance legal service delivery and transparency. Petition was disposed of with procedural recommendations for future case management.
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