The High Court held that charitable exemptions cannot be denied merely because Form 10B was filed belatedly when it was available before return processing. The ruling treats delayed filing as a procedural lapse, not a substantive defect.
Andhra Pradesh High Court held that transfer of entire R&D unit as a going concern, including the assets and liabilities, is sale of business and not sale/supply of individual goods under GST. Accordingly, the writ petition is disposed of.
The Tribunal held that deduction under Section 80JJAA cannot be denied merely because Form 10DA was accepted late when it was uploaded before the due date and available on record before return processing. The ruling treats delayed acceptance as a procedural lapse, not a substantive default.
Delhi High Court held that refusal to renew passport by the passport authority to the person arrested under GST law is not justifiable since trial court has already granted No Objection Certificate [NOC] to the applicant on bail. Accordingly, concerned passport authorities are directed to renew the passports in accordance with law.
The Court held that Explanation 1(f) to Section 115JB does not expressly permit addition of Section 14A disallowance, leading to dismissal of the Revenue s appeal.
The High Court set aside a GST order after finding that the show cause notice was uploaded only under the Additional Notices Tab, denying the assessee a fair opportunity to respond.
The High Court condoned a 285-day delay in filing a GST appeal and restored the matter for decision on merits, holding that sufficient cause was shown.
The High Court held that passing an assessment order without granting a personal hearing, despite non-response to portal notices, violates procedural fairness and warrants remand.
The Budget restricts capital gains tax exemption on SGBs only to original subscribers. Secondary market buyers now face taxation at redemption, altering investment outcomes.
The compendium explains the legal structure, jurisdiction, and appeal process of GSTAT as it becomes operational from 2026. It also highlights procedural burdens that may affect effective access to justice.
