The court held that late filing of Form 10B is a procedural lapse and does not automatically bar charitable exemption. Substantial compliance before appellate proceedings was found sufficient.
The High Court set aside dismissal of GST refund appeals where delay was computed based on submission of certified copies. The ruling directs fresh adjudication on merits after hearing.
The High Court set aside dismissal of a GST appeal rejected for late filing of a certified copy. The ruling holds that timely online filing should not be defeated by hyper-technical objections.
The High Court set aside blocking of Input Tax Credit where State tax authorities had already initiated proceedings on the same subject matter. The ruling holds that parallel action by central authorities violates Section 6(2)(b) of the CGST Act.
The court held that confirming a demand far exceeding the SCN violates Section 75(7) of the CGST Act. Any enhancement without a fresh notice is a jurisdictional error warranting quashing.
Gujarat High Court holds refund claims maintainable for interest paid under protest on wrongly demanded GST for assignment of leasehold rights, quashing mechanical rejection via RFD-03.
Issues ranging from mandatory declarations to certification and translation requirements have been flagged. The core message is that early corrections can prevent long-term litigation hurdles.
The Tribunal ruled that withdrawing a deduction in response to a Section 148 notice does not erase underreporting. Penalty for misrepresentation under Section 270A was upheld.
