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...
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The HC dismissed the petition filed under section 61 of the WBGST/CGST Act, 2017, due to the petitioner's unexplained delay in filing the appeal and failure to pay a substantial outstanding demand. Despite being notified of discrepancies, the petitioner neither complied with the payment requirements nor responded to the Court's offer to secure Rs. 1 crore as security. The Court held that the petitioner is not entitled to any relief without securing at least part of the demand. The petitioner was directed to deposit the balance amount, after adjusting the pre-deposit, within four weeks. Upon such payment, the appellate authority is mandated to hear and decide the appeal on its merits. The petition was accordingly disposed of.
The HC dismissed the petition filed under section 61 of the WBGST/CGST Act, 2017, due to the petitioner's unexplained delay in filing the appeal and failure to pay a substantial outstanding demand. Despite being notified of discrepancies, the petitioner neither complied with the payment requirements nor responded to the Court's offer to secure Rs. 1 crore as security. The Court held that the petitioner is not entitled to any relief without securing at least part of the demand. The petitioner was directed to deposit the balance amount, after adjusting the pre-deposit, within four weeks. Upon such payment, the appellate authority is mandated to hear and decide the appeal on its merits. The petition was accordingly disposed of.
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