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 dismissed the petitioner's application challenging the cancellation of its GST registration. The court found no merit in the claim of non-receipt of the show cause notice, as the petitioner had responded to it, citing internal communication issues. The impugned order was issued after affording the petitioner an opportunity to be heard in compliance with the proviso to Section 29(2) of the CGST/BGST Act. The petitioner failed to file pending returns and pay admitted tax before the order dated 03.07.2020, which constituted a valid ground for cancellation under Section 29(2)(c). The court distinguished precedents cited by the petitioner, noting that in this case, reasons were duly provided and the petitioner was not denied a hearing. Consequently, the court upheld the validity of the cancellation order and dismissed the petitioner's challenge.
The HC dismissed the petitioner's application challenging the cancellation of its GST registration. The court found no merit in the claim of non-receipt of the show cause notice, as the petitioner had responded to it, citing internal communication issues. The impugned order was issued after affording the petitioner an opportunity to be heard in compliance with the proviso to Section 29(2) of the CGST/BGST Act. The petitioner failed to file pending returns and pay admitted tax before the order dated 03.07.2020, which constituted a valid ground for cancellation under Section 29(2)(c). The court distinguished precedents cited by the petitioner, noting that in this case, reasons were duly provided and the petitioner was not denied a hearing. Consequently, the court upheld the validity of the cancellation order and dismissed the petitioner's challenge.
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