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 quashed the adjudication and summary orders for failure to consider the petitioner's annual returns for 2018-19 and 2019-20, relying solely on GSTR-2A and GSTR-3B. The court held that the respondents were obligated to evaluate the annual returns, reconcile ITC claims across years, and account for ITC reversals via DRC-03. The impugned order, premised on an alleged excess ITC claim without such comprehensive analysis, was unsustainable. The matter involved factual determinations requiring reappraisal and was accordingly remitted to respondent No. 2 for fresh consideration at the stage of replying to the show cause notice. The petition was allowed by way of remand.
The HC quashed the adjudication and summary orders for failure to consider the petitioner's annual returns for 2018-19 and 2019-20, relying solely on GSTR-2A and GSTR-3B. The court held that the respondents were obligated to evaluate the annual returns, reconcile ITC claims across years, and account for ITC reversals via DRC-03. The impugned order, premised on an alleged excess ITC claim without such comprehensive analysis, was unsustainable. The matter involved factual determinations requiring reappraisal and was accordingly remitted to respondent No. 2 for fresh consideration at the stage of replying to the show cause notice. The petition was allowed by way of remand.
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