Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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HC allowed the writ petition, holding that the deficiency memos rejecting the petitioner's refund applications under S.54 CGST Act were legally untenable. The HC found the refund applications complete and accompanied by requisite documents, and ruled that a deficiency memo can be issued only where an application is incomplete or deficient. It further held that amounts deposited in DRC-03 during a search, purportedly under S.74(5), were not voluntary payments and therefore could validly be claimed as refund under S.54. The HC quashed the impugned deficiency memos dated 20.05.2025 and 21.05.2025, and directed the respondents to process the petitioner's refund claims for the DRC-03 payments and pass appropriate orders in accordance with law.
HC allowed the writ petition, holding that the deficiency memos rejecting the petitioner's refund applications under S.54 CGST Act were legally untenable. The HC found the refund applications complete and accompanied by requisite documents, and ruled that a deficiency memo can be issued only where an application is incomplete or deficient. It further held that amounts deposited in DRC-03 during a search, purportedly under S.74(5), were not voluntary payments and therefore could validly be claimed as refund under S.54. The HC quashed the impugned deficiency memos dated 20.05.2025 and 21.05.2025, and directed the respondents to process the petitioner's refund claims for the DRC-03 payments and pass appropriate orders in accordance with law.
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