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 set aside petitioner's GST registration cancellation under Maharashtra Goods and Services Tax Act, 2017, allowing the writ petition despite availability of alternative remedy. The show cause notice was deemed vague and deficient for merely citing Section 29(2)(e) regarding fraud, willful misstatement or suppression of facts without specifying the alleged misconduct or providing hearing date/time details. Court held that noticee must be apprised of specific allegations to mount effective defense. While alternative statutory remedies generally preclude writ jurisdiction, HC recognized established exception for gross violations of natural justice principles. The defective notice constituted procedural unfairness in decision-making process, warranting judicial intervention regardless of available appellate mechanisms. Registration cancellation order quashed for violating audi alteram partem rule.
HC set aside petitioner's GST registration cancellation under Maharashtra Goods and Services Tax Act, 2017, allowing the writ petition despite availability of alternative remedy. The show cause notice was deemed vague and deficient for merely citing Section 29(2)(e) regarding fraud, willful misstatement or suppression of facts without specifying the alleged misconduct or providing hearing date/time details. Court held that noticee must be apprised of specific allegations to mount effective defense. While alternative statutory remedies generally preclude writ jurisdiction, HC recognized established exception for gross violations of natural justice principles. The defective notice constituted procedural unfairness in decision-making process, warranting judicial intervention regardless of available appellate mechanisms. Registration cancellation order quashed for violating audi alteram partem rule.
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