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...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
The HC directed impleader of the State GST Commissioner, Rudraprayag, as party respondent to resolve crediting of a rejected refund, noting IGST was deposited at export and reflected in GSTR-01/03; the State may engage counsel or appear virtually, and the registry is to issue notice to the Standing Counsel. The petition is restored to its original number and not disposed; the petitioner may file an undertaking as per the State GST office's order for re-crediting the refund. A GSTIN representative undertook to liaise with the State GST Department to clarify the position. Matter listed for further hearing on 31 October 2025.
The HC directed impleader of the State GST Commissioner, Rudraprayag, as party respondent to resolve crediting of a rejected refund, noting IGST was deposited at export and reflected in GSTR-01/03; the State may engage counsel or appear virtually, and the registry is to issue notice to the Standing Counsel. The petition is restored to its original number and not disposed; the petitioner may file an undertaking as per the State GST office's order for re-crediting the refund. A GSTIN representative undertook to liaise with the State GST Department to clarify the position. Matter listed for further hearing on 31 October 2025.
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