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 set aside the impugned order dated 29.09.2023 passed by the Commissioner, CGST & Central Excise, Patna-II, holding that the petitioner's reply was not duly considered, resulting in a violation of natural justice. The authority determined service tax liability due to the petitioner's failure to furnish work agreements and payment certificates for specified items, but did not issue a further show cause notice to allow submission of such documents. The Court found this omission procedurally unfair and interfered with the order, remanding the matter to the concerned authority for fresh consideration in accordance with principles of natural justice. The petition was allowed by way of remand.
The HC set aside the impugned order dated 29.09.2023 passed by the Commissioner, CGST & Central Excise, Patna-II, holding that the petitioner's reply was not duly considered, resulting in a violation of natural justice. The authority determined service tax liability due to the petitioner's failure to furnish work agreements and payment certificates for specified items, but did not issue a further show cause notice to allow submission of such documents. The Court found this omission procedurally unfair and interfered with the order, remanding the matter to the concerned authority for fresh consideration in accordance with principles of natural justice. The petition was allowed by way of remand.
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