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 dismissed the writ petition as not maintainable in view of alleged fraudulent availment of Input Tax Credit and clandestine clearance of goods, holding that writ jurisdiction is ordinarily inappropriate where complex factual investigations, voluminous evidence and potential prejudice to the exchequer and the GST regime are involved. The Court relegated the Petitioner to statutory appellate remedies, observed that large-scale ITC claims or GST evasion should be ventilated on appeal, and permitted the Petitioner to file an appeal against the impugned order by 30 November 2025 with the requisite pre-deposit in accordance with law. Petition disposed.
The HC dismissed the writ petition as not maintainable in view of alleged fraudulent availment of Input Tax Credit and clandestine clearance of goods, holding that writ jurisdiction is ordinarily inappropriate where complex factual investigations, voluminous evidence and potential prejudice to the exchequer and the GST regime are involved. The Court relegated the Petitioner to statutory appellate remedies, observed that large-scale ITC claims or GST evasion should be ventilated on appeal, and permitted the Petitioner to file an appeal against the impugned order by 30 November 2025 with the requisite pre-deposit in accordance with law. Petition disposed.
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