Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Rejection of FCRA registration was examined on whether alleged contraventions justified denial. Receipt of foreign contribution without prior permission could not sustain rejection because the authority itself offered compounding during pendency of scrutiny, the offence was formally compounded, and no clear warning was given that compounding would still trigger disqualification under the statute. The additional ground of transfer of foreign contribution to another entity was vitiated for breach of natural justice and vagueness, as it was introduced without notice or particulars. Treating the applicant as "religious" was also flawed because a subsisting income-tax charitable status was relevant under the non-overriding clause, and ignoring it showed non-application of mind; the order was set aside and remanded for fresh notice and reconsideration. - HC
Rejection of FCRA registration was examined on whether alleged contraventions justified denial. Receipt of foreign contribution without prior permission could not sustain rejection because the authority itself offered compounding during pendency of scrutiny, the offence was formally compounded, and no clear warning was given that compounding would still trigger disqualification under the statute. The additional ground of transfer of foreign contribution to another entity was vitiated for breach of natural justice and vagueness, as it was introduced without notice or particulars. Treating the applicant as "religious" was also flawed because a subsisting income-tax charitable status was relevant under the non-overriding clause, and ignoring it showed non-application of mind; the order was set aside and remanded for fresh notice and reconsideration. - HC
Note: It is a system-generated summary and is for quick reference only.