Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
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...
HC allowed the petition and quashed the impugned departmental orders. The court held that the SCN issued under s.74 UPGST Act was unjustified because the petitioner proved actual movement of goods and payment of tax, and the record contained no findings of fraud, wilful misstatement or suppression of facts aimed at tax evasion. Applying the principle that incorrect statements absent knowledge or intent do not constitute wilful suppression, the HC concluded that proceedings under s.74 could not be sustained. Consequently, the order dated 20.12.2022 of the Additional Commissioner and the order dated 12.01.2022 of the Deputy Commissioner were set aside and the petition was allowed.
HC allowed the petition and quashed the impugned departmental orders. The court held that the SCN issued under s.74 UPGST Act was unjustified because the petitioner proved actual movement of goods and payment of tax, and the record contained no findings of fraud, wilful misstatement or suppression of facts aimed at tax evasion. Applying the principle that incorrect statements absent knowledge or intent do not constitute wilful suppression, the HC concluded that proceedings under s.74 could not be sustained. Consequently, the order dated 20.12.2022 of the Additional Commissioner and the order dated 12.01.2022 of the Deputy Commissioner were set aside and the petition was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
