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...
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Retrospective cancellation of GST registration requires a specific proposal in the show cause notice and disclosure of the material relied upon; absence of any proposal for retrospective effect in the notice vitiates such cancellation and the order must be set aside. Where reliance is placed on supporting documents or verification reports, those documents must be supplied so the person affected can meet the case; failure to supply them renders cancellation unsustainable. Any fresh order must be a reasoned, speaking order demonstrating application of mind and must follow service of proper notice, disclosure of materials and an opportunity to be heard.
Retrospective cancellation of GST registration requires a specific proposal in the show cause notice and disclosure of the material relied upon; absence of any proposal for retrospective effect in the notice vitiates such cancellation and the order must be set aside. Where reliance is placed on supporting documents or verification reports, those documents must be supplied so the person affected can meet the case; failure to supply them renders cancellation unsustainable. Any fresh order must be a reasoned, speaking order demonstrating application of mind and must follow service of proper notice, disclosure of materials and an opportunity to be heard.
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