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 set aside both the order passed by the proper officer and the appellate order concerning the petitioner's failure to respond to notices issued under Sections 61 and 107 of the WBGST/CGST Act, 2017, relating to alleged wrongful utilization of Input Tax Credit (ITC). Despite the petitioner's claim of illness preventing response, the court found no sufficient explanation for non-compliance with the scrutiny and show-cause notices. The imposition of interest on the petitioner for availing ITC was noted, though utilization details were unclear. Consequently, the challenge to the rejection of the appeal was allowed, and the petition was disposed of, effectively nullifying the prior adverse orders against the petitioner.
The HC set aside both the order passed by the proper officer and the appellate order concerning the petitioner's failure to respond to notices issued under Sections 61 and 107 of the WBGST/CGST Act, 2017, relating to alleged wrongful utilization of Input Tax Credit (ITC). Despite the petitioner's claim of illness preventing response, the court found no sufficient explanation for non-compliance with the scrutiny and show-cause notices. The imposition of interest on the petitioner for availing ITC was noted, though utilization details were unclear. Consequently, the challenge to the rejection of the appeal was allowed, and the petition was disposed of, effectively nullifying the prior adverse orders against the petitioner.
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