Mumbai ITAT treated appeals against rejection of Section 12AB and 80G registration as infructuous after the CIT(E) subsequently granted approval following the Bombay High Court ruling. The original rejection had been based solely on absence of an irrevocability clause in the trust deed.
Telangana High Court dismissed the writ petition seeking action by the Income Tax Department against other partners of a firm over non-filing of returns. The Court held that inter se partnership disputes are private matters and do not create a statutory obligation on the Department.
The High Court disposed of the writ petition without expressing any opinion on the merits of the GST dispute. The petitioner was granted liberty to pursue the statutory appellate remedy against the Order-In-Original.
Telangana High Court set aside the order rejecting the taxpayer’s application for revocation of GST registration cancellation after finding that the rejection was solely due to non-filing of a reply to the show cause notice.
The Income Tax Act 2025 introduces mandatory reporting of high-value gifted immovable properties exceeding ₹45 lakh. The amendment significantly expands the SFT framework and increases scrutiny of property transactions without consideration.
The Court invalidated the reassessment proceedings after finding the Section 148 notice to be barred by limitation. The ruling highlights that reassessment notices must strictly comply with statutory timelines.
Telangana High Court directed revenue authorities to process online applications filed through the Bhu Bharati portal for mutation and issuance of e-pattadar passbooks. The Court ordered authorities to decide the applications within 60 days after granting hearing to all concerned parties.
Telangana High Court held that grievances relating to multiple show cause notices and multiple assessment orders for the same tax period can be addressed through rectification under Section 161 of the TGST Act.
The Court granted conditional relief in a GST dispute involving a 133-day delay in filing appeal proceedings. Recovery action was stayed subject to deposit of 10% of the assessed tax amount.
The High Court ruled that a transit State cannot impose GST penalties on goods merely passing through its territory when no tax liability arises there. The judgment clarifies limits on State GST powers in interstate transportation cases and protects taxpayers from multiple penalties across States.
