The ITAT Chennai allowed a charitable trust to rectify its mistake of applying for provisional 80G registration, remanding the case for reconsideration under the correct clause for a five-year registration.
Considering the duration of custody, the High Court directed the release of the petitioner on bail despite being identified as the mastermind of the GST evasion.
The Supreme Court considered an inquiry report finding a UP police officer prima facie guilty of wilfully defying the court’s protective order against coercive measures.
The Delhi High Court set aside the second Section 148 notice, ruling it was time-barred and constituted an illegal initiation of parallel reassessment proceedings.
Calcutta High Court directs CGST authorities to accept a delayed appeal against a Section 73 order and re-examine a pending SCN after restoring the petitioner’s GST portal access.
CESTAT Mumbai set aside a ₹1 lakh penalty on a Custom House Agent (CHA), ruling that mere classification disputes are not grounds for confiscation or penalty.
Chhattisgarh High Court dismissed Revenue’s appeal, ruling that an existing and operational registration under Section 12AA makes grant of Section 80G approval mandatory. The court held that once 12AA status is granted, further inquiry into application for 80G is unnecessary, citing Supreme Court precedent.
Bombay High Court allowed Aarti Drugs Limited’s petition, ruling that repeal of CGST Rule 96(10) in October 2024 invalidated all pending proceedings, including impugned SCN and Order-in-Original. judgment applied precedent from Hikal Ltd. on lapsing effect of repeal.
The ITAT Mumbai deleted the penalty imposed on Bharatkumar Jaishinh Soni, ruling that his claim for full leave encashment exemption was a bona fide legal interpretation, not a deliberate misreporting of income. The Tribunal held that an arguable claim, where all facts are disclosed, does not warrant the severe 200% penalty under Section 270A(9).
Bombay High Court set aside the Order-in-Original dated April 20, 2024, finding a patent failure of natural justice as no hearing was granted after the SCN was issued.
