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...
Cancellation of GST registration was set aside because the impugned cancellation and revocation orders were non-speaking, did not record reasons, and were passed without an effective opportunity of hearing. The Court treated the defects as vitiating the decision-making process and held that fresh consideration was required by the original authority. The matter was remanded for issuance of a fresh show-cause notice, grant of personal hearing, and passage of a reasoned order. The consequential notice based on the cancellation was also quashed, and the registration would stand restored if no fresh notice was issued within the time stipulated by the Court.
Cancellation of GST registration was set aside because the impugned cancellation and revocation orders were non-speaking, did not record reasons, and were passed without an effective opportunity of hearing. The Court treated the defects as vitiating the decision-making process and held that fresh consideration was required by the original authority. The matter was remanded for issuance of a fresh show-cause notice, grant of personal hearing, and passage of a reasoned order. The consequential notice based on the cancellation was also quashed, and the registration would stand restored if no fresh notice was issued within the time stipulated by the Court.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
