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 permitted the Petitioner to refrain from pressing its challenge to the impugned notification and authorised the Petitioner to institute an appeal under Section 107 of the CGST Act. The Petitioner is granted time until 15 November 2025 to file the appeal with the requisite pre-deposit. If filed within the stipulated period, the appeal shall be entertained and adjudicated on merits and shall not be regarded as barred by limitation; the Appellate Authority is directed to pass a reasoned order. The Petitioner may advance all grounds and rely on any documents in the appeal. The petition is disposed of.
The HC permitted the Petitioner to refrain from pressing its challenge to the impugned notification and authorised the Petitioner to institute an appeal under Section 107 of the CGST Act. The Petitioner is granted time until 15 November 2025 to file the appeal with the requisite pre-deposit. If filed within the stipulated period, the appeal shall be entertained and adjudicated on merits and shall not be regarded as barred by limitation; the Appellate Authority is directed to pass a reasoned order. The Petitioner may advance all grounds and rely on any documents in the appeal. The petition is disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
