Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
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...
Clubbing multiple tax periods/financial years (2019-20 to 2021-22) into a single composite show cause notice under ss. 73/74 of the CGST/KGST Act for reversal of input tax credit was held invalid, as such bunching had already been declared illegal in an earlier binding decision. Since the proceedings were founded on an impermissible consolidated notice, the consequential adjudication order could not survive. The composite show cause notice and the ensuing order were quashed, and the respondent was directed to drop the proceedings; the petition was allowed. - HC
Clubbing multiple tax periods/financial years (2019-20 to 2021-22) into a single composite show cause notice under ss. 73/74 of the CGST/KGST Act for reversal of input tax credit was held invalid, as such bunching had already been declared illegal in an earlier binding decision. Since the proceedings were founded on an impermissible consolidated notice, the consequential adjudication order could not survive. The composite show cause notice and the ensuing order were quashed, and the respondent was directed to drop the proceedings; the petition was allowed. - HC
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