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 quashed and set aside the impugned order that rejected the applicant's refund application in Form RFD-06 as time-barred, holding that the period from filing the original refund claim in Form RFD-01 until communication of the deficiency in Form RFD-03 must be excluded when computing the two-year limitation for a rectified refund claim under Rule 90(3) CGST Rules. Relying on prior HC precedent, the court treated the rectified filing as a continuation of the original proceedings rather than a fresh cause. The third rectified refund application filed by the applicant is restored for fresh adjudication on merits by the proper officer. Petition allowed.
The HC quashed and set aside the impugned order that rejected the applicant's refund application in Form RFD-06 as time-barred, holding that the period from filing the original refund claim in Form RFD-01 until communication of the deficiency in Form RFD-03 must be excluded when computing the two-year limitation for a rectified refund claim under Rule 90(3) CGST Rules. Relying on prior HC precedent, the court treated the rectified filing as a continuation of the original proceedings rather than a fresh cause. The third rectified refund application filed by the applicant is restored for fresh adjudication on merits by the proper officer. Petition allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
