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 addressed the petitioner's grievance regarding the pending petition for rectification filed under Section 161 of the GST Act. The court acknowledged that the petition had not been disposed of and held that directing the concerned CT & GST Officer to dispose of the petition would serve the ends of justice. The HC therefore ordered the officer to provide the petitioner an opportunity of hearing and to dispose of the rectification petition within four weeks from the date of receipt of the order. The petition before the HC was disposed of accordingly.
The HC addressed the petitioner's grievance regarding the pending petition for rectification filed under Section 161 of the GST Act. The court acknowledged that the petition had not been disposed of and held that directing the concerned CT & GST Officer to dispose of the petition would serve the ends of justice. The HC therefore ordered the officer to provide the petitioner an opportunity of hearing and to dispose of the rectification petition within four weeks from the date of receipt of the order. The petition before the HC was disposed of accordingly.
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