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...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Page of 4805
Press 'Enter' after typing page number.
801 to 820 of 96092 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The HC set aside the impugned suo motu order passed under Section 108 of the Chhattisgarh GST Act, 2017, on grounds of violation of natural justice and lack of jurisdiction at the time of issuance. The Court held that the revisional authority was not validly empowered to pass the order on 01.06.2019, as the relevant notification authorizing such authority was issued only on 07.08.2020. Furthermore, the order failed to provide any cogent reasons or record the requisite satisfaction for exercising revisionary powers, rendering it unsustainable. Consequently, the HC directed the concerned authority to discontinue the revision proceedings forthwith and allowed the petition.
The HC set aside the impugned suo motu order passed under Section 108 of the Chhattisgarh GST Act, 2017, on grounds of violation of natural justice and lack of jurisdiction at the time of issuance. The Court held that the revisional authority was not validly empowered to pass the order on 01.06.2019, as the relevant notification authorizing such authority was issued only on 07.08.2020. Furthermore, the order failed to provide any cogent reasons or record the requisite satisfaction for exercising revisionary powers, rendering it unsustainable. Consequently, the HC directed the concerned authority to discontinue the revision proceedings forthwith and allowed the petition.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
