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...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
The HC set aside the impugned assessment order dated 25.04.2024, holding that service of the show cause notice (SCN) solely via the GST portal was insufficient given the petitioner's lack of awareness and absence of personal hearing. The court emphasized that where no response is received through one mode, the officer must explore alternative service methods under Section 169(1) of the GST Act, such as RPAD, to ensure effective service. The matter was remanded to the respondent for fresh consideration, conditional upon the petitioner paying 25% of the disputed tax within four weeks of receiving the order. The setting aside of the original order will take effect only upon such payment. The petition was disposed of by way of remand to safeguard procedural fairness and prevent multiplicity of litigation.
The HC set aside the impugned assessment order dated 25.04.2024, holding that service of the show cause notice (SCN) solely via the GST portal was insufficient given the petitioner's lack of awareness and absence of personal hearing. The court emphasized that where no response is received through one mode, the officer must explore alternative service methods under Section 169(1) of the GST Act, such as RPAD, to ensure effective service. The matter was remanded to the respondent for fresh consideration, conditional upon the petitioner paying 25% of the disputed tax within four weeks of receiving the order. The setting aside of the original order will take effect only upon such payment. The petition was disposed of by way of remand to safeguard procedural fairness and prevent multiplicity of litigation.
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