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...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
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HC dismissed the petitioner's claim for input tax credit despite non-filing of returns under Section 39 of WBGST/CGST Act, 2017 within prescribed time limits. Although Covid-19 pandemic prevailed during 2020-21 and Supreme Court extended limitation periods for appeals and proceedings, the legislature deliberately chose not to extend the return filing deadline under Section 39 beyond November 30, 2021, evidenced by subsequent insertion of Section 16(5). Court held that since constitutional validity of the provision was unchallenged and legislature was conscious of pandemic situation yet maintained the deadline, petitioner's contention for benefit of input tax credit could not be accepted. Petition dismissed for failure to comply with statutory filing requirements.
HC dismissed the petitioner's claim for input tax credit despite non-filing of returns under Section 39 of WBGST/CGST Act, 2017 within prescribed time limits. Although Covid-19 pandemic prevailed during 2020-21 and Supreme Court extended limitation periods for appeals and proceedings, the legislature deliberately chose not to extend the return filing deadline under Section 39 beyond November 30, 2021, evidenced by subsequent insertion of Section 16(5). Court held that since constitutional validity of the provision was unchallenged and legislature was conscious of pandemic situation yet maintained the deadline, petitioner's contention for benefit of input tax credit could not be accepted. Petition dismissed for failure to comply with statutory filing requirements.
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