The issue involved GST registration cancellation for non-filing of returns and inability to apply online due to time limits. The court allowed manual filing of revocation and directed authorities to decide it within a fixed timeframe.
The Court examined whether criminal proceedings could be quashed despite serious allegations involving disrespect to a national icon. It held that genuine remorse and educational reform satisfied the ends of justice.
The court addressed cancellation of GST registration due to non-filing of returns and procedural delays. It allowed the taxpayer to submit a manual revocation application, directing authorities to decide it on merits within a fixed timeline.
The update introduces four new input-output norms for specified chemical products. It allows direct approvals by authorities, reducing delays and improving consistency in export processes.
The Tribunal held that rejection of declared value without proof of inaccuracy was unjustified. Key takeaway: transaction value cannot be rejected without reasonable doubt and supporting evidence.
The issue involved additions based on alleged bogus purchases without VAT payment. The Tribunal remanded the matter pending the High Court’s decision on similar cases.
The Tribunal upheld TDS liability where tax was deducted only on part of the property value. It ruled that TDS must be applied on the entire consideration for immovable property transactions.
The issue involved denial of ITC without evaluating submitted documents. The Court directed authorities to reconsider objections with evidence of genuine transactions. The key takeaway is that authorities must examine taxpayer replies before issuing final decisions.
The issue involved alleged cyber fraud where funds were credited to the petitioner’s account. The Court granted relief considering absence of criminal history and willingness to return the money.
The Tribunal held that activities linked to micro-credit and welfare schemes do not negate charitable status in absence of profit motive. The ruling directs grant of 80G approval based on genuine charitable objectives.
