Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
Levy of GST on fees charged by electricity regulatory commissions examined: activities of tariff regulation, inter-state transmission regulation and licence issuance are statutory, regulatory and quasi-judicial functions and do not constitute 'business' or 'supply' in furtherance of business under the CGST definitions, and services rendered by a court or tribunal fall under Schedule III exclusion; consequence is that fees charged by the commission are not taxable as GST and the show cause notice was set aside, with departmental challenge to the decision dismissed by the Supreme Court rendering the position final.
Levy of GST on fees charged by electricity regulatory commissions examined: activities of tariff regulation, inter-state transmission regulation and licence issuance are statutory, regulatory and quasi-judicial functions and do not constitute 'business' or 'supply' in furtherance of business under the CGST definitions, and services rendered by a court or tribunal fall under Schedule III exclusion; consequence is that fees charged by the commission are not taxable as GST and the show cause notice was set aside, with departmental challenge to the decision dismissed by the Supreme Court rendering the position final.
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