Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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The HC declined to exercise writ jurisdiction in a case involving allegations of fraudulent availment of ITC amounting to approximately Rs. 63.83 crores by 23 fake firms. Citing precedent, the Court held that writ petitions challenging such allegations are ordinarily not maintainable due to the significant impact on the GST regime and the exchequer. Although the petitioner raised procedural grievances regarding notice and consideration of submissions, the Court noted appearances by some parties and found no infirmity warranting interference. The petitioner was granted an opportunity to file an appeal under Section 107 of the CGST Act, 2017, by 31 August 2025, with the requisite pre-deposit, which shall be admitted and heard on merits without dismissal on limitation grounds. The petition was accordingly disposed of.
The HC declined to exercise writ jurisdiction in a case involving allegations of fraudulent availment of ITC amounting to approximately Rs. 63.83 crores by 23 fake firms. Citing precedent, the Court held that writ petitions challenging such allegations are ordinarily not maintainable due to the significant impact on the GST regime and the exchequer. Although the petitioner raised procedural grievances regarding notice and consideration of submissions, the Court noted appearances by some parties and found no infirmity warranting interference. The petitioner was granted an opportunity to file an appeal under Section 107 of the CGST Act, 2017, by 31 August 2025, with the requisite pre-deposit, which shall be admitted and heard on merits without dismissal on limitation grounds. The petition was accordingly disposed of.
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