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...
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...
Improper service of a show cause notice and denial of personal hearing vitiated the adjudication and consequential recovery notice. The High Court found that the notice was not served at the registered address or registered e-mail ID reflected in the GST records, and the respondents could not show where it had been sent. Because an adverse order was passed without giving the petitioner an opportunity to be heard, the proceedings breached natural justice. The impugned adjudication order and recovery notice were quashed, and the matter was remitted for fresh notice, hearing, and a speaking order in accordance with law.
Improper service of a show cause notice and denial of personal hearing vitiated the adjudication and consequential recovery notice. The High Court found that the notice was not served at the registered address or registered e-mail ID reflected in the GST records, and the respondents could not show where it had been sent. Because an adverse order was passed without giving the petitioner an opportunity to be heard, the proceedings breached natural justice. The impugned adjudication order and recovery notice were quashed, and the matter was remitted for fresh notice, hearing, and a speaking order in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
