Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
The HC allowed the petition and quashed the impugned orders dated 30.04.2019 and 22.02.2018 issued under Section 129(3) of the GST Act. The court held that the vehicle (Reg. No. UP80CT-3246) is properly classified as an open-body truck per the Registration Certificate, a fact not disputed by the State, and therefore could not be treated as a light commercial vehicle as the Appellate Authority retrospectively asserted without supporting material or any clarification from the Transport Department. The record disclosed a discrepancy in the invoiced quantity but no finding of tax-evasion or culpable intent by the authorities below; accordingly the enforcement orders were held unsustainable in law.
The HC allowed the petition and quashed the impugned orders dated 30.04.2019 and 22.02.2018 issued under Section 129(3) of the GST Act. The court held that the vehicle (Reg. No. UP80CT-3246) is properly classified as an open-body truck per the Registration Certificate, a fact not disputed by the State, and therefore could not be treated as a light commercial vehicle as the Appellate Authority retrospectively asserted without supporting material or any clarification from the Transport Department. The record disclosed a discrepancy in the invoiced quantity but no finding of tax-evasion or culpable intent by the authorities below; accordingly the enforcement orders were held unsustainable in law.
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