The High Court set aside GST registration cancellation where fraud was alleged without evidence or particulars. It held that vague notices and bald orders violate natural justice.
The court ruled that delayed filing of Form 10 for income accumulation cannot defeat exemption when substantive conditions are met. Rejection of condonation was held unsustainable.
The court held that late electronic filing of Form 10B is a procedural lapse that should not defeat charitable exemption. Orders rejecting condonation on technical grounds were quashed.
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 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.
The Court ruled that a marginal eight-minute delay in filing the return could not justify denial of loss carry forward. The order rejecting condonation was set aside to prevent disproportionate hardship.
The Tribunal held that no profiteering arose where the ITC-to-cost ratio declined after GST. The key takeaway is that absence of GST-led savings defeats section 171 allegations.
