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...
Portal-based GST appeal compliance required the appellate authority to examine whether an earlier deposit could be adjusted as the pre-deposit for appeals against de novo assessment orders. The High Court directed consideration of the taxpayer's representation in light of the GST portal appeal manual, including the need for approval from the competent authority, and with reference to the Supreme Court ruling in VVF (India) Limited. The writ petitions were disposed of with a direction to decide the request for recognition of the amount already deposited for appeal purposes.
Portal-based GST appeal compliance required the appellate authority to examine whether an earlier deposit could be adjusted as the pre-deposit for appeals against de novo assessment orders. The High Court directed consideration of the taxpayer's representation in light of the GST portal appeal manual, including the need for approval from the competent authority, and with reference to the Supreme Court ruling in VVF (India) Limited. The writ petitions were disposed of with a direction to decide the request for recognition of the amount already deposited for appeal purposes.
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