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...
In a challenge concerning GST proceedings for delayed return filing, the court noted that no late fee under s.47 had been imposed, and held that if the confirmed tax demand had already been recovered and paid, no further pre-deposit would be required for the de novo proceedings arising from the impugned order dated 24.08.2024, and the assessee must file a reply to Form GST DRC-01 with supporting documents treating the impugned orders as an addendum to the show cause notice. The challenge to the assessment order was dismissed, while the remaining impugned orders were remanded subject to deposit of 50% of the disputed tax. - HC
In a challenge concerning GST proceedings for delayed return filing, the court noted that no late fee under s.47 had been imposed, and held that if the confirmed tax demand had already been recovered and paid, no further pre-deposit would be required for the de novo proceedings arising from the impugned order dated 24.08.2024, and the assessee must file a reply to Form GST DRC-01 with supporting documents treating the impugned orders as an addendum to the show cause notice. The challenge to the assessment order was dismissed, while the remaining impugned orders were remanded subject to deposit of 50% of the disputed tax. - HC
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