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 entertained a writ under Article 226, holding territorial jurisdiction proper and the challenge not premature in light of recent statutory amendments permitting appeals against determinations. The petition was heard despite the statutory appellate forum because CESTAT was non-functional, rendering the alternative remedy illusory. On merits the HC found procedural irregularity and breach of natural justice: the designated authority accepted confidentiality claims without requiring non-confidential summaries or adequate reasons, thereby denying opportunity to contest reliance on confidential material in violation of Rule 7(2). The HC quashed the final findings and the duty levy and remanded the matter to the designated authority for fresh consideration from the petitioner's response stage; any duties collected remain subject to the ultimate outcome.
The HC entertained a writ under Article 226, holding territorial jurisdiction proper and the challenge not premature in light of recent statutory amendments permitting appeals against determinations. The petition was heard despite the statutory appellate forum because CESTAT was non-functional, rendering the alternative remedy illusory. On merits the HC found procedural irregularity and breach of natural justice: the designated authority accepted confidentiality claims without requiring non-confidential summaries or adequate reasons, thereby denying opportunity to contest reliance on confidential material in violation of Rule 7(2). The HC quashed the final findings and the duty levy and remanded the matter to the designated authority for fresh consideration from the petitioner's response stage; any duties collected remain subject to the ultimate outcome.
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