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...
HC dismissed the writ while noting the GST registration had been validly cancelled under the statutory provision for non-furnishing of returns for six continuous months and that an empowered officer may effect cancellation, including retrospectively, pursuant to the prescribed procedure. However, having regard to the proviso to the procedural rule and the serious civil consequences of cancellation, the HC held that if the petitioner approaches the competent officer within two months, furnishes all pending returns and pays the outstanding tax, interest and applicable late fees, the empowered officer retains jurisdiction to drop the proceedings and pass an appropriate restoration order in the prescribed form; the petition is disposed on those terms.
HC dismissed the writ while noting the GST registration had been validly cancelled under the statutory provision for non-furnishing of returns for six continuous months and that an empowered officer may effect cancellation, including retrospectively, pursuant to the prescribed procedure. However, having regard to the proviso to the procedural rule and the serious civil consequences of cancellation, the HC held that if the petitioner approaches the competent officer within two months, furnishes all pending returns and pays the outstanding tax, interest and applicable late fees, the empowered officer retains jurisdiction to drop the proceedings and pass an appropriate restoration order in the prescribed form; the petition is disposed on those terms.
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