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...
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Retrospective amendment to the GST time limit for availing input tax credit preserved ITC entitlement for financial years 2017-18 to 2020-21 where the return under Section 39 had been filed up to 30.11.2021, despite the bar in Section 16(4). The HC, following its earlier common order on the amended provision, quashed the impugned reversal to the extent it denied ITC solely on limitation and protected the taxpayer from recovery on that basis. It left the Department free to proceed separately on other permissible grounds, including wrong, excess or fake ITC, if established independently of limitation.
Retrospective amendment to the GST time limit for availing input tax credit preserved ITC entitlement for financial years 2017-18 to 2020-21 where the return under Section 39 had been filed up to 30.11.2021, despite the bar in Section 16(4). The HC, following its earlier common order on the amended provision, quashed the impugned reversal to the extent it denied ITC solely on limitation and protected the taxpayer from recovery on that basis. It left the Department free to proceed separately on other permissible grounds, including wrong, excess or fake ITC, if established independently of limitation.
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