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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The HC disposed of a writ petition seeking direction for processing GST refund applications filed in form GSTRFD 01 for multiple tax periods from February 2020 to March 2023. The court acknowledged that while proper officers identified deficiencies in the applications, these deficiencies were not reflected in the portal's view site, preventing the petitioner from being aware of them. Applying Section 54 of the WBGST/CGST Act 2017 and Rules 89-90 of the WBGST/CGST Rules 2017, the HC directed respondent authorities to address the portal issue with appropriate authorities. The court permitted the first petitioner to re-file refund applications for the specified periods, treating the deficiency memo as communicated on the judgment date, ensuring the petitioner would not suffer due to lack of awareness of deficiencies.
The HC disposed of a writ petition seeking direction for processing GST refund applications filed in form GSTRFD 01 for multiple tax periods from February 2020 to March 2023. The court acknowledged that while proper officers identified deficiencies in the applications, these deficiencies were not reflected in the portal's view site, preventing the petitioner from being aware of them. Applying Section 54 of the WBGST/CGST Act 2017 and Rules 89-90 of the WBGST/CGST Rules 2017, the HC directed respondent authorities to address the portal issue with appropriate authorities. The court permitted the first petitioner to re-file refund applications for the specified periods, treating the deficiency memo as communicated on the judgment date, ensuring the petitioner would not suffer due to lack of awareness of deficiencies.
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