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 held that the impugned provisional attachment order dated 1 January 2025 is an appealable order under Section 107, CGST Act. The court recognised that consolidated show-cause notices spanning multiple periods may be interrogated to establish a pattern of fraudulent ITC availment via fictitious firms, and therefore allowed relief to the Petitioner for the period during which the writ petition remained pending. The Petitioner is permitted to institute the statutory appeal before the Commissioner (Appeals) subject to furnishing the prescribed pre-deposit. If the appeal is filed with the requisite pre-deposit by 15 December 2025, it shall not be dismissed on limitation grounds and shall be adjudicated on merits. Petition disposed.
The HC held that the impugned provisional attachment order dated 1 January 2025 is an appealable order under Section 107, CGST Act. The court recognised that consolidated show-cause notices spanning multiple periods may be interrogated to establish a pattern of fraudulent ITC availment via fictitious firms, and therefore allowed relief to the Petitioner for the period during which the writ petition remained pending. The Petitioner is permitted to institute the statutory appeal before the Commissioner (Appeals) subject to furnishing the prescribed pre-deposit. If the appeal is filed with the requisite pre-deposit by 15 December 2025, it shall not be dismissed on limitation grounds and shall be adjudicated on merits. Petition disposed.
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