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 allowed the petitioner's challenge to GST registration cancellation, directing the adjudicating authority to: (1) grant a personal hearing to the petitioner, and (2) decide the revocation application within two months of such hearing. The court recognized the petitioner's procedural grievance regarding non-resolution of the registration cancellation matter and mandated a time-bound resolution mechanism. The interim order provides the petitioner an opportunity to present their case and ensures a definitive outcome within a specified timeframe, thereby addressing the administrative delay in processing the GST registration revocation application.
HC allowed the petitioner's challenge to GST registration cancellation, directing the adjudicating authority to: (1) grant a personal hearing to the petitioner, and (2) decide the revocation application within two months of such hearing. The court recognized the petitioner's procedural grievance regarding non-resolution of the registration cancellation matter and mandated a time-bound resolution mechanism. The interim order provides the petitioner an opportunity to present their case and ensures a definitive outcome within a specified timeframe, thereby addressing the administrative delay in processing the GST registration revocation application.
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