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 the service of the order under section 73 of the WBGST/CGST Act, 2017 was proper, having been uploaded on the portal and communicated via email. Although the petitioner's explanation for preferring the appeal was not fully satisfactory, the court accepted the partial explanation and, considering the absence of a constituted appellate tribunal, directed the petitioner to deposit 10% of the disputed tax amount within three weeks, in addition to the amount already paid. Upon such deposit, the appellate authority was mandated to hear and decide the appeal on merits in accordance with law. Consequently, the HC set aside the appellate order dated 23 September 2024 and any consequential demand raised in Form GST APL-04, disposing of the petition accordingly.
The HC held that the service of the order under section 73 of the WBGST/CGST Act, 2017 was proper, having been uploaded on the portal and communicated via email. Although the petitioner's explanation for preferring the appeal was not fully satisfactory, the court accepted the partial explanation and, considering the absence of a constituted appellate tribunal, directed the petitioner to deposit 10% of the disputed tax amount within three weeks, in addition to the amount already paid. Upon such deposit, the appellate authority was mandated to hear and decide the appeal on merits in accordance with law. Consequently, the HC set aside the appellate order dated 23 September 2024 and any consequential demand raised in Form GST APL-04, disposing of the petition accordingly.
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