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 collected on the sale of rejected wheat and paddy seeds was treated as refundable because GST was not payable on those transactions, and that foundational position was not disputed. The Court held that the department could not continue retaining the tax merely because the refund had not yet been processed. It also required compliance with Rule 89 by directing the Corporation to file the refund claim in Form RFD-01, after which the department was to refund the amount forthwith for onward payment to the petitioner by the Corporation.
GST collected on the sale of rejected wheat and paddy seeds was treated as refundable because GST was not payable on those transactions, and that foundational position was not disputed. The Court held that the department could not continue retaining the tax merely because the refund had not yet been processed. It also required compliance with Rule 89 by directing the Corporation to file the refund claim in Form RFD-01, after which the department was to refund the amount forthwith for onward payment to the petitioner by the Corporation.
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