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 quashed and set aside the impugned cancellation of the petitioner's GST registration certificate and the dismissal of their appeal under Section 107 of the GST Act, holding that the cancellation order lacked reasons and violated principles of natural justice. The court also found that the Appellate Authority's dismissal on limitation grounds prevented the respondent from exercising revisional powers under Section 108. Consequently, the matter was remanded to the Assessing Officer at the show-cause notice stage for fresh consideration. The petition was disposed of by remand, restoring the petitioner's opportunity to be heard before any adverse action.
The HC quashed and set aside the impugned cancellation of the petitioner's GST registration certificate and the dismissal of their appeal under Section 107 of the GST Act, holding that the cancellation order lacked reasons and violated principles of natural justice. The court also found that the Appellate Authority's dismissal on limitation grounds prevented the respondent from exercising revisional powers under Section 108. Consequently, the matter was remanded to the Assessing Officer at the show-cause notice stage for fresh consideration. The petition was disposed of by remand, restoring the petitioner's opportunity to be heard before any adverse action.
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