Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
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The HC dismissed the writ petition filed beyond the prescribed limitation period under Section 107(1) of the GST Act, declining to exercise jurisdiction under Articles 226 and 227. The petition challenged the disallowance of ITC on grounds that the supplier failed to discharge tax liability by filing GSTR-3B returns for supplies made during August to November 2019. The court held that the Assessing Authority's demand, based on examination of records under Section 74, was proper. Questions regarding the recipient's entitlement to ITC despite the supplier's non-compliance are factual and legal issues reserved for the appellate authority under Section 107, which is empowered to reappreciate evidence. The petitioner was permitted to pursue remedy before the appellate forum, and the court clarified that discussion of facts was not an opinion on merits. The petition was accordingly disposed of.
The HC dismissed the writ petition filed beyond the prescribed limitation period under Section 107(1) of the GST Act, declining to exercise jurisdiction under Articles 226 and 227. The petition challenged the disallowance of ITC on grounds that the supplier failed to discharge tax liability by filing GSTR-3B returns for supplies made during August to November 2019. The court held that the Assessing Authority's demand, based on examination of records under Section 74, was proper. Questions regarding the recipient's entitlement to ITC despite the supplier's non-compliance are factual and legal issues reserved for the appellate authority under Section 107, which is empowered to reappreciate evidence. The petitioner was permitted to pursue remedy before the appellate forum, and the court clarified that discussion of facts was not an opinion on merits. The petition was accordingly disposed of.
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