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...
Bank account attachment under a GST recovery notice was vacated where the petitioner had received the supplies and had already reversed the input tax credit during departmental proceedings that were later dropped. The Court balanced the petitioner's position against the supplier's possible entitlement to payment, noting that that entitlement had to be worked out separately in collateral proceedings. The attachment was therefore released, but the petitioner was restrained from making any direct or indirect payment to the supplier unless appropriate orders were obtained in those separate proceedings.
Bank account attachment under a GST recovery notice was vacated where the petitioner had received the supplies and had already reversed the input tax credit during departmental proceedings that were later dropped. The Court balanced the petitioner's position against the supplier's possible entitlement to payment, noting that that entitlement had to be worked out separately in collateral proceedings. The attachment was therefore released, but the petitioner was restrained from making any direct or indirect payment to the supplier unless appropriate orders were obtained in those separate proceedings.
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