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...
The HC disposed of a writ application challenging an ex-parte assessment order for violation of natural justice principles covering the period 01.10.2018 to 31.03.2019. Following precedent established in a coordinate bench decision, the court directed that upon payment of ten percent of the disputed tax amount, the petitioner would be entitled to stay of recovery until GST Tribunals are constituted and an appeal is filed within the prescribed timeframe. Both parties agreed that the substantive issues could be agitated before the Tribunal once established. The court noted that while pre-deposit requirements had been reduced to ten percent, this reduction was only effective from 01.11.2024, and GST Tribunals remained unconstituted with no possibility of filing appeals before that date. The application was disposed of accordingly.
The HC disposed of a writ application challenging an ex-parte assessment order for violation of natural justice principles covering the period 01.10.2018 to 31.03.2019. Following precedent established in a coordinate bench decision, the court directed that upon payment of ten percent of the disputed tax amount, the petitioner would be entitled to stay of recovery until GST Tribunals are constituted and an appeal is filed within the prescribed timeframe. Both parties agreed that the substantive issues could be agitated before the Tribunal once established. The court noted that while pre-deposit requirements had been reduced to ten percent, this reduction was only effective from 01.11.2024, and GST Tribunals remained unconstituted with no possibility of filing appeals before that date. The application was disposed of accordingly.
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