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 insofar as it retrospectively cancelled the petitioner's GST registration from 7 June 2024, holding that retrospective cancellation cannot be exercised mechanically and must be supported by reasons in the order. The court found the SCN did not raise retrospective cancellation and the order relied solely on the petitioner's alleged absence from the declared place of business-a fact reasonably controverted by the petitioner's reply and photographic evidence. The retrospective cancellation was therefore quashed and the matter remitted to the concerned Adjudicating Authority for fresh adjudication on merits after affording the petitioner an opportunity to be heard.
The HC set aside the impugned order insofar as it retrospectively cancelled the petitioner's GST registration from 7 June 2024, holding that retrospective cancellation cannot be exercised mechanically and must be supported by reasons in the order. The court found the SCN did not raise retrospective cancellation and the order relied solely on the petitioner's alleged absence from the declared place of business-a fact reasonably controverted by the petitioner's reply and photographic evidence. The retrospective cancellation was therefore quashed and the matter remitted to the concerned Adjudicating Authority for fresh adjudication on merits after affording the petitioner an opportunity to be heard.
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