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...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
HC, dealing with allegations of fraudulent availment of ITC, declined to exercise writ jurisdiction in view of the efficacious alternate statutory remedy under the GST appellate mechanism. Relying on the principle that complex factual disputes and voluminous evidence must be examined by the appellate authority, HC relegated the Petitioner to appeal under Section 107 of the CGST Act. Considering the plea of absence of personal hearing and delayed uploading of SCN as issues warranting appellate scrutiny, HC directed that, if appeal with requisite pre-deposit is filed by 15 January 2026, it shall not be rejected on limitation and must be decided on merits. Petition disposed.
HC, dealing with allegations of fraudulent availment of ITC, declined to exercise writ jurisdiction in view of the efficacious alternate statutory remedy under the GST appellate mechanism. Relying on the principle that complex factual disputes and voluminous evidence must be examined by the appellate authority, HC relegated the Petitioner to appeal under Section 107 of the CGST Act. Considering the plea of absence of personal hearing and delayed uploading of SCN as issues warranting appellate scrutiny, HC directed that, if appeal with requisite pre-deposit is filed by 15 January 2026, it shall not be rejected on limitation and must be decided on merits. Petition disposed.
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