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...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
The HC held that initiation of fresh proceedings on an issue already adjudicated is impermissible; any error apparent on the record must be rectified under Section 161 of the GST Act by the department. The petitioner was wrongly subjected to fresh proceedings culminating in the impugned order, which was subsequently rejected. The Court suo motu impleaded the Deputy Commissioner, GST Appeal, as a party and quashed the impugned order. The second respondent was granted liberty to pass an appropriate order incorporating the proposed demand after providing the petitioner a hearing. The writ petition was accordingly disposed of.
The HC held that initiation of fresh proceedings on an issue already adjudicated is impermissible; any error apparent on the record must be rectified under Section 161 of the GST Act by the department. The petitioner was wrongly subjected to fresh proceedings culminating in the impugned order, which was subsequently rejected. The Court suo motu impleaded the Deputy Commissioner, GST Appeal, as a party and quashed the impugned order. The second respondent was granted liberty to pass an appropriate order incorporating the proposed demand after providing the petitioner a hearing. The writ petition was accordingly disposed of.
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