The Court expressed concern over unclear railway fund allocation and emphasized that spending must prioritize public safety and welfare. Railways were directed to submit a detailed affidavit explaining funding priorities.
Rajasthan High Court held that failure to file GST returns in one state makes the taxpayer a defaulter and can justify denial of GST registration in another state.
The tribunal held that steel items used for maintenance and repair of manufacturing machinery fall within the scope of inputs used in relation to manufacture. The demand for reversal of Cenvat credit and penalty was set aside.
The Madras High Court held that a plaint cannot be rejected at the institution stage without numbering the suit. It ruled that courts perform a ministerial function while numbering suits and set aside the trial court’s rejection order.
The Tribunal ruled that filing Form 9A is not required when a charitable trust sets off earlier years’ excess application against current year income. The set-off is allowable as application of income under Section 11.
ITAT Raipur held that the appellate authority must pass a reasoned order on merits under Section 250(6) and cannot dismiss an income tax appeal solely for non-prosecution.
The Karnataka High Court set aside orders rejecting TRAN-1 and TRAN-2 credit claims after noting that relevant documents were not examined earlier. The matter was remanded for fresh scrutiny by the adjudicating authority.
High Court held that adjusting the entire refund during operation of a Tribunal stay order contravened the order and required refund of the excess amount.
The Court indicated that the three-year practice requirement should continue and sought suggestions from High Courts and law universities before deciding on the plea for exemption.
ROC imposed a ₹10,000 penalty for incorrect AOC-4 XBRL filing due to errors in attachments and certification. The ruling reinforces strict liability for accuracy in MCA e-forms.
