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...
GST Common Portal functionality was addressed to allow a registered taxpayer to opt out of the QRMP Scheme and shift to regular monthly filing of GSTR-1 and GSTR-3B. The Court accepted that the migration could be implemented through backend changes on the portal and directed GSTN and the GST authorities to make the necessary changes. The petitioner was required to file the returns with applicable late fees and interest, while retaining liberty to seek refund before the concerned Commissionerate in accordance with law. The migration was permitted with effect from March 2026.
GST Common Portal functionality was addressed to allow a registered taxpayer to opt out of the QRMP Scheme and shift to regular monthly filing of GSTR-1 and GSTR-3B. The Court accepted that the migration could be implemented through backend changes on the portal and directed GSTN and the GST authorities to make the necessary changes. The petitioner was required to file the returns with applicable late fees and interest, while retaining liberty to seek refund before the concerned Commissionerate in accordance with law. The migration was permitted with effect from March 2026.
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