Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
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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...
Fees charged by an electricity regulatory commission for discharging statutory, quasi judicial and regulatory functions do not constitute a taxable supply in the course or furtherance of business because the definitions of 'consideration' and 'business' must be read together under the GST scheme. The analysis adopts precedent finding that regulatory/tribunal like activities are not commercial trade or inducements for supply, and Schedule III excludes services rendered by courts or tribunals. Applying these principles the impugned show cause notice levying GST on tariff petition and licence fees was arbitrary and was quashed; the writ petition succeeds.
Fees charged by an electricity regulatory commission for discharging statutory, quasi judicial and regulatory functions do not constitute a taxable supply in the course or furtherance of business because the definitions of 'consideration' and 'business' must be read together under the GST scheme. The analysis adopts precedent finding that regulatory/tribunal like activities are not commercial trade or inducements for supply, and Schedule III excludes services rendered by courts or tribunals. Applying these principles the impugned show cause notice levying GST on tariff petition and licence fees was arbitrary and was quashed; the writ petition succeeds.
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