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 held that under Rule 90(3) of the CGST Rules, deficiency communication via Form GST RFD-03 is mandatory, and the period of deficiency communication is excluded from the two-year limitation under Section 54(1). In the case at hand, the Department claimed issuance of an SCN and rejection without reply, but the petitioner contended non-receipt or non-uploading of the SCN and rejection order, resulting in denial of the right to be heard. Since the final rejection order dated 2019 was only disclosed to the petitioner in 2025, the court allowed the petitioner to file an appeal before the Appellate Authority under Section 107. The Department's inability to produce the deficiency memo (Form GST RFD-03) undermined its justification to withhold the refund. The petition was accordingly disposed of, preserving the petitioner's right to challenge the refund rejection.
The HC held that under Rule 90(3) of the CGST Rules, deficiency communication via Form GST RFD-03 is mandatory, and the period of deficiency communication is excluded from the two-year limitation under Section 54(1). In the case at hand, the Department claimed issuance of an SCN and rejection without reply, but the petitioner contended non-receipt or non-uploading of the SCN and rejection order, resulting in denial of the right to be heard. Since the final rejection order dated 2019 was only disclosed to the petitioner in 2025, the court allowed the petitioner to file an appeal before the Appellate Authority under Section 107. The Department's inability to produce the deficiency memo (Form GST RFD-03) undermined its justification to withhold the refund. The petition was accordingly disposed of, preserving the petitioner's right to challenge the refund rejection.
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